TMI Blog2012 (9) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ilitate fastening with bolts and nuts while erecting towers. The assessee was supplying these parts for erection of towers - Whether the items cleared by the respondents are dutiable and excisable? - Held that: - the parts fabricated by the respondents are not dutiable and there was no process of manufacture involved - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 77 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items cleared by the respondents are dutiable and excisable. The primary authority held that the items cleared by the respondents are parts of structures; the tariff heading is 7308.90; therefore liable to excise duty; and confirmed the duty already paid under protest by the assessee. The Commissioner (Appeals) however came to the conclusion that the parts fabricated by the respondents are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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