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2016 (1) TMI 762 - CESTAT NEW DELHIClassification - manufacture - change in the scope of tariff entries - iron and steel structures like trusses, columns, staircase, windows and section etc. - These steel structures are commonly known as component parts of building/ shed. - Held that:- We find that there is a change in the scope of tariff entries in respect of the impugned goods pre and post 1.3.1988. The CETH 73.08 effective from 1.3.88 clearly covers structures and parts of structures like bridges, towers, roofs, doors and windows of iron and steel, plates, rods, angles, sheds, sections etc. prepared for use in structure of iron and steel. Thus, the clear and specific classification of the impugned items were available with effect from 1.3.1988. Prior to that date, the classification was sought to be made under 7308 90 : as ‘Misc’ ‘other articles of iron and steels’. Similar issue came into consideration before this Tribunal in Elecon Engineering Co. Ltd. (2005 (5) TMI 168 - CESTAT, NEW DELHI ) relying on decision in the case of Aruna Industries [1986 (5) TMI 169 - CEGAT, NEW DELHI] and in Wainganga Sahkari S Karkhana Ltd. [2002 (4) TMI 55 - SUPREME COURT OF INDIA], later confirmed by the Hon’ble Supreme Court in [2002 (4) TMI 55 - SUPREME COURT OF INDIA] and Hon’ble Bombay High Court decision in Sunflag Iron and Steel Co. Ltd. [2001 (2) TMI 147 - HIGH COURT OF JUDICATURE AT BOMBAY], held that these goods are not excisable. - Decided in favour of assessee.
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