The mono vertical crystalliser is fixed on a solid RCC slab having a load bearing capacity of about 30 tonnes per sq.
A general numbere placed on the record of the Tribunal by the appellants, who have patented the mono vertical crystalliser, describes its function and manufacturing process.
The parts aforestated are cleared from the premises of the appellants and the mono vertical crystalliser is assembled and erected at site.
The appellants were required to show cause why they should number pay excise duty on mono vertical crystallisers cleared from their premises during 1982 83.
The process involves welding and gas cutting.
Where the assembly and erection is done by the appellants welding rods, gases and the like are procured from the stores of the customer and the customer sends to the appellants debit numberes for their value .
A sketch and photograph produced by the appellants before the authorities shows that the mono vertical crystalliser is a tall structure, rather like a tower with a platform at its summit.
J U D U G M E N T BHARUCHA, J. The order of the Customs, Excise Gold Control Appelate Tribunal under appeal Confirms the levy of excise duty on mono vertical crystallisers.
