No Excise Duty Leviable on Steel Structures which are Part of Permanent Civil Construction and not Designed as Goods: CESTAT [Read Order]

No Excise Duty Leviable on Steel structures - Permanent Civil construction - Steel structures- goods - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that steel structures that are part of permanent civil construction and are not designed as goods are not leviable to central excise duty.  Sri Saraswathi Propeller Works, the appellant assessee was engaged in the manufacture and fabrication of spares/parts for heavy…

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