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2011 (4) TMI 671 - CESTAT, DELHIClassification of the product - demand of duty - penalty - product claimed to be classifiable under chapter heading 7308.90 by the appellants - adjudicating authority by its order rejected the contention and confirmed the classification under chapter heading 7306.90 - product manufactured by the appellants is taper steel tube - The description of the structure as found in relation to entry 7308 specifically refers to erection of a structure, plates and shape tubes and alike. Merely because two or more poles are used for holding wires that itself would not amount to forming a structure - Held that:- in view of the decision of the Apex Court in Indian Metals & Ferro Alloys Ltd. (1990 -TMI - 42814 - SUPREME COURT OF INDIA) and the decision of the Tribunal in CGM, BSNL vs. CCE, Bhopal (2009 -TMI - 76813 - CESTAT, NEW DELHI), the issue stands concluded as rightly held by the authorities below and, therefore, the impugned order does not warrant any interference.
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