Judgment :- The Order of the Court is as follows :- W.P. No. 15240 of 1988 is for the issue of writ ofmandamusdirecting the respondents to forbear from levying duty of excise under the provisions of Central Excises and Salt Act, 1944 read with Heading 7308.90 of the Central Excise Tariff Act, 1985, in respect of structural fabrication work carried out by the petitioner for Chettinad Cement Corporation Limited under Order No. MOD/FC/86, dated 3-1-1987 insofar the petitioner is concerned. 2.W.P. No. 15241 of 1988 is for the issue of writ of declaration that Heading 73.08 of the Central Excise Tariff Act, 1985 isultra viresand unconstitutional offending Entry 84 List I of the Seventh Schedule to the Constitution of India and void and unenforceable insofar as the petitioner is concerned. 3.W.P. No. 15242 of 1988 is for the issue of writ ofmandamusdirecting the respondents to forbear from levying duty of excise under the provisions of the Central Excises and Salt Act, 1944, read with Heading 7308.90 of the Central Excise Tariff Act, 1985 or in any manner invoking the provisions of the said Act including obtaining direction and following attendant formalities on the structural fabrication work carried out by the petitioner at the project site of India Cements Ltd., under letter of Intent No. GMT/D222/87/4724, dated 31st August, 1987 insofar as the petitioner is concerned. 4.The points arising for decision in all the three writ petitions are the same. 5.According to the petitioners, who are structural engineering contractors doing structural work for various companies, took composite contracts for structural work from various organisations. These organisations provided the petitioners with requisite structural steel like angles, channels, sheets, etc. These materials had already suffered duty and they were subjected to processing by the petitioners like cutting, welding, jointing and the work was done at the site summarised by the concerned organisations. The entire work belong to factory and the entire work was done at the customers' premises. The petitioners had limited ingress and egress into the area of work limited to the job. The work done by the petitioners had always been regarded as not involving in manufacture much less creation of goods. The entire work belong to factory and the entire work was done at the customers' premises. The petitioners had limited ingress and egress into the area of work limited to the job. The work done by the petitioners had always been regarded as not involving in manufacture much less creation of goods. The respondents or its officers or agents had on occasions sought to impose the duty on the work, but it had been held by successive authorities and adjudicating forums that the work did not involve manufacture of goods as known to the market and in fact the work fall short of being styled as manufacture. The various authorities and tribunals had held that the work did not involve creation of goods, and therefore, there was no duty payable. The decisions by the authorities had been accepted by the respondents as they had not been challenged by them. 6.After the coming into force of the Central Excise Tariff Act, 1985, schedule to the Central [Excises] and Salt Act, 1944, was deleted and the goods were independently classified by a separate Act. Subsequent thereto, revenue started taking a stand that the work carried out by the petitioners were appropriately covered under Heading 7308 of Chapter 73 of the Tariff Act. The Superintendent of Central Excise had also clarified that the structurals were not goods and did not attract excise duty. After such finding, the petitioners discontinued the excise formalities. However, the authorities had started taking a view that the petitioners were liable under Heading 7308.90 for the steel structurals and under Heading 9406.00 for alleged fabricated building. The petitioners had not manufactured any pre-fabricated building, but were doing only structural fabrication work, who were progressively erected at site. In fact, any instance of duty on the structural fabrication work will be far higher than the fabrication charges received by the petitioners. 7.As already stated, the work as carried out by the petitioners did not result in creation of work, but construction of complete construction contract had been accepted by the Supreme Court inState of Madrasv.Richardson and Cruddas Ltd. 1967 Indlaw SC 75). 7.As already stated, the work as carried out by the petitioners did not result in creation of work, but construction of complete construction contract had been accepted by the Supreme Court inState of Madrasv.Richardson and Cruddas Ltd. 1967 Indlaw SC 75). It has been held inUnion of Indiav.Delhi Cloth and Gentral Mills[1977 (1)E.L.T.(J 199) (S.C.) = 1962 Indlaw SC 310] andUnion Carbide India Limitedv.Union of India 1986 Indlaw SC 288 (S.C.)], that Entry 84 of the was (sic) only to levy a duty of excise on goods manufactured and this expression would require not only that there should be manufacture, but also creation of goods and merchandise and known to the market. The attempt of levy of duty on a total misconstruction of Chapter 73 was illegal without authority of law and unconstitutional. Aggrieved, the present writ petitions have been filed. 8.A counter has been filed in W.P. 15241 of 1988 statinginter aliaas follows : In respect of M/s. Beehive Foundry Engineering Works, Madras, which was one among the group of companies under M/s. Indian Commerce & Industries Co. P. Ltd., the writ petitioner in W.P. No. 15241 of 1988, who manufactured some items like purlins, gussets, stanchions, M/s. Base Plates etc., and were clearing these items without payment of duty on the plea that they were only semi-fabricated items made out of iron and steel products by cutting them and therefore, not excisable. An order was passed demanding duty for all clearances of such articles under Section 11A of the Central Excises and Salt Act, 1944. It was held that it would apply to clearances on or after the date of issue of show cause notice. Aggrieved, M/s. Beehive Foundry Engineering Works went on appeal. The Collector (Appeals), Madras, in Order-in-Appeal No. 176/86 (M), dated 1-7-1986 (A. No. 3/86 M) set aside the order of the Assistant Collector, allowed the appeal, holding that substantial identity was retained between duty paid iron and steel and semi-processed goods removed and these items could not be called goods for Central Excise purposes in view of Member Central Board of Excise and Customs Order-in-Appeal No. 264/81, dated 15-12-1981 as reported in E.L.T. 1982 page 439, as per Order Nos. 253 to 257 of 1986 of the Tribunal. 253 to 257 of 1986 of the Tribunal. However, the Department had filed an appeal against this Order-in- Appeal No. 176/86 (M), dated 1-7-1986 and at the time of filing the Counter, the appeal had not been disposed of. 9.However, having regard to the passing of the Central Excise Tariff Act, 1985, the position or decision in the earlier proceedings would not be relevant. Under the new Act, M/s. Beehive Foundry Engineering Works, filed the classification list for these structurals under Chapter sub-heading 7308.90 as "other articles of iron or steel" "under protest" as they contended that unless a product was specifically mentioned in the new Tariff Act, no excise duty was payable on the same. The classification list filed "under protest" was approved as such and the protest was yet to be vacated. Some amendments to Chapter 73 were made with effect from 1-3-1988, wherein, structurals had been clearly classified under Chapter Heading No. 73.08 and these structurals of M/s. Beehive Foundry Engineering Works would fall under Chapter No. 7308.90. The petitioner in the writ petition had also filed necessary classification list for the same under Chapter sub-heading No. 7308.90 "under protest". 10.Since the decision of the Tribunal regarding excisability of the structurals was awaited, raising the said matter in a Court of law was premature. In a similar placed case filed by M/s. Siemens India Ltd., in W.A. No. 566 of 1989 this Court held contrary to the stand of the petitioner in W.P. No. 15241 of 1988, no concrete evidence for the non-excisability of the product had been adduced. Inasmuch as the case put forward by the petitioner was coming within the ambit of Chapter sub-heading No. 7308.90, under the Central Excise Tariff Act, 1985 11.At the hearing, it was represented by the learned Counsel for the Department that pending decision by the Tribunal, the Department was not going to take any action whatsoever with regard to the excisability of structurals concerned in the writ petition, and also other similarly placed claimants. The statement is recorded. 12.The learned Counsel for the writ petitioners Mr. Venkataraman referred to a number of authorities on the subject and in particular, Moti Laminates Pvt. Ltd.v.Collector of Central Excise, Ahmedabad 1995 Indlaw SC 1533 (S.C.)], Kinetic Honda Motors Ltd.v.Union of India 1995 Indlaw MP 12 (M.P.)], andUnion of Indiav.Bajaj Tempo Ltd. 1995 Indlaw MP 8 (M.P.)]. The statement is recorded. 12.The learned Counsel for the writ petitioners Mr. Venkataraman referred to a number of authorities on the subject and in particular, Moti Laminates Pvt. Ltd.v.Collector of Central Excise, Ahmedabad 1995 Indlaw SC 1533 (S.C.)], Kinetic Honda Motors Ltd.v.Union of India 1995 Indlaw MP 12 (M.P.)], andUnion of Indiav.Bajaj Tempo Ltd. 1995 Indlaw MP 8 (M.P.)]. The learned Counsel also brought to the notice of this Court certain decisions by the Tribunal, namely, Customs, Excise and Gold (Control) Appellate Tribunal. 13.It is not necessary to refer to all those decisions, Suffice to refer to the judgment of the Supreme Court, namely, Moti Laminates Pvt. Ltd.'scase. The case arose under Sections 2(d), 2(f) and 3 of the Central Excises and Salt Act, 1944 14.The Madhya Pradesh High Court inKinetic Honda Motors Ltd.v.Union of India, held that the process of drilling, cutting and welding of duty paid iron and steel products for construction of shed, does not amount to `manufacture' and the article so used were not liable to be classified as `goods' within the meaning of Section 3 of Central Excises and Salt Act, 1944 and not chargeable to duty. 15.Again, inUnion of Indiav.Bajaj Tempo Ltd. 1985 (80) ELT 774 (M.P.)], it was held by the Indore Bench of the Madhya Pradesh High Court that fabrication and construction of shed by subjecting the plates, channels and angles to the process of cutting, drilling and welding did not amount to manufacture of excisable products and such sheds being embedded to earth could not be taken out of the factory and hence not marketable. The Madhya Pradesh High Court followed the judgment of the Supreme Court inQuality Steel Tubes (P) Ltd.v.Collector 1994 Indlaw SC 695 (S.C.)]. 16.In view of the established position, it has to be held that the petitioners in the writ petition did not indulge in any manufacture resulting in marketable goods, which were excisable. The prayers in the writ petition Nos. 15240 and 15242 of 1988 are granted. It is not necessary to declare that Heading 73.08 of the Central Excise Tariff Act, 1985, isultra viresand unconstitutional offending Entry 84, List 1 of the Seventh Schedule to the Constitution of India. It is not necessary to decide that now, in view of the decision in the other two writ petitions. 15240 and 15242 of 1988 are granted. It is not necessary to declare that Heading 73.08 of the Central Excise Tariff Act, 1985, isultra viresand unconstitutional offending Entry 84, List 1 of the Seventh Schedule to the Constitution of India. It is not necessary to decide that now, in view of the decision in the other two writ petitions. 17.The writ petitions 15240 and 15242 of 1988 are allowed, and writ petition 15241 of 1988 is dismissed. There will be no order as to costs.