S.K. Bhatnagar, Member (T)

1. Learned Counsel submits that the main issue involved herein is manufacture of various steel structures such as columns, beams, gantry, trusses, girders, purlins, section of windows (shutters) and fencing angles etc. The adjudicating authority has held that these goods fall under sub-heading 7308.90 whereas the contention of the applicant is that these are not goods because they come into existence only when they are incorporated into factory's structure. Iron and steel products are supplied by them to one M/s. Mechel Engineers Works, Indore for manufacture of said steel structures and for erection of the same in the vacant land i.e. the project area of the factory. They had also been supplying electrodes, gases for welding to the said engineering works free of cost who in turn fabricate the steel structures within the factory. It is also seen from the impugned order that as per the statement of Shri R.K. Patwa, Proprietor of M/s. Mechel Engineering Works, whole work of fabrication and erection was to be done as per the notice's instruction only and that he had employed 20 labourers for the said job and all the labourers were insured by the noticee.