Case study Board of Trustees

May 29th, 2015
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The Supreme Court observed that there was no evidence to show that such blocks could be used in any other harbour. The Department did not produce any evidence to show that impugned units were bought and sold in market as a commodity.

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1Basic Concepts1.Do Cement Concrete Armour Units constitute excisable goods?Board of Trustees v. Collector of Central Excise 2007 (216) ELT 513 (S.C.)The assessee, Vishakhapatnam Port Trust, used Cement Concrete Armour Units for installation of break waters in the outer harbour for keeping the water calm. Concrete Armour Blocks were essentially in prismoid form, of certain specification and were made to order. These blocks were harbour or location specific. It was contended by the Department that the impugned units were excisable goods chargeable to excise duty. The Supreme Court observed that there was no evidence to show that such blocks could be used in any other harbour. The Department did not produce any evidence to show that impugned units were bought and sold in market as a commodity. The Apex Court reiterated the settled principle that in order to constitute excisable goods, twin tests of process amounting to manufacture and marketability had to be satisfied. The Apex Court stated that goods were manufactured with the object of being sold in market. If the goods were not capable of being sold, then the test of marketability was not fulfilled. Thus, the Apex Court rejected the claim of the Department. 2.Whether process of converting raw asfoetida into compounded asfoetida amounts to manufacture?CCEx. v. Laljee Godhoo & Co. 2007 (216) ELT 514 (S.C.)The Supreme Court observed that the impugned process did not result in any chemical change. The pro

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