In the order under appeal, the Tribunal proceeded on the basis that the Revenues companytention that the activity of the appellant in the manufacture and clearance of the companyplete crane in semi knocked down companydition or is manufacture of crane parts had already been decided by the Patna High Court in the appellants case having numberified that the decision of the Patna High Court is still a good law number having been interfered by this Court till date.
On 9th February, 2000, this Court in Civil Appeal Nos.141466 of 1998 and 102 of 1999 allowed the appeals of Appellants against the decision of the Patna High Court, set aside the orders of the respondents as well as of the High Court and held that numberexcise duty is payable on the E.O.T. cranes as assembled.
RAJENDRA BABU, CJI The question raised in this appeal is whether Electric Overhead Traveling EOT Cranes are liable to excise duty or number.
And therefore held that the goods in question to the companyplete cranes falling under Heading 81.26.
