This document contains the Supreme Court of India's judgement from December 9, 1994, in the case of M/S. Quality Steel Tubes (P) Ltd versus the Collector of Central Excise. The core legal question was whether a tube mill and welding head, erected and installed by the appellant for manufacturing tubes from duty-paid raw materials, were subject to excise duty. The judgement delves into the definition of 'excisable goods' and the 'marketability' test. This file is useful for legal professionals, businesses in the manufacturing sector, and anyone interested in excise law and landmark court cases.
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