2001 (3) TMI 501

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.....      Street Light Fittings (ii)     Panel Boards (iii)    Clamps (iv)     C.T. Meter Boxes (v)     Other goods Trusses, Offices, etc. After establishing the marketability and were transferring the goods to the Board's Stores of the goods, he has held that items at S. No. (i) above - ".... has been classified by the lower authority under sub-heading 9405 and the said classification has not been challenged by the appellants. It has been submitted by the appellant that the Street Light Fitting was made out of G.I. Pipes are undoubtedly classifiable under Chapter 73 and not under Chapter 94. As such, there is no room for doubt that a distinct pr .....

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..... has been correctly assessed to duty." As regards the other items he on careful examination of the process undertaken at the appellants premises, he found that Earth Pipers & Cross Arms were nothing but M.S. Angles cut to required length with holes drilled on both ends, and these items could not be considered as manufactured products therefor, not exigible, while Stay Rods were dutiable. 2. The present appeal is against these findings of the Commissioner (Appeals) holding the goods to be exigible and dutiable. We have heard learned Advocate Shri Ganesan, who took us through the catena of decision on marketability and concept of manufacture and the learned JDR, who submitted that except for Street Light Fitting, Panel Boards & Meter Bo .....

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..... to the lamp post or the earth and wall and thus they would be immovable. However, before this affixing, after fabrication, they are shifted to the General Stores and kept there. They are, therefore, identifiable movable goods, meeting the description of the new different heading in the tariff than the heading of the new material from which they are fabricated. Hence, manufacture does take place and if manufacture take place they are dutiable as held by the lower authority. The new classification were not challenged below the lower authority nor before us. (d)     We would, however, find that the duty demands will have to be limited only on Street Light Fittings, Panel Boards & C.T. Meter Boxes and for that purpose, the .....

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