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2023 (9) TMI 1085 - AT - Central ExciseClassification of goods - Chick drinker and Auto feeder manufactured by the appellant - classifiable under CETH 84361000 of Central Excise Tariff Act, 1985 as claimed by the appellant or whether to be classified under CETH 39269099 as held by the department? - Poultry cage - classifiable under CETH 84361000 as claimed by the appellant or whether to be classified under CETH 39231090 as held by the department? - demand alongwith interest and penalty - HELD THAT:- The impugned goods are indeed poultry keeping machinery and merits classification under 84361000. The adjudicating authority has held that the miscellaneous products namely, Hose--PVC, Flexible Blue, Tee joint Nipple etc. cleared along with the above goods are also to be classified under CETH 39269099 / 39231090 - As it is already held that the Chick drinker, Auto feeder, and Poultry cage are rightly classifiable under CETH 84361000, these miscellaneous products cleared along with and corresponding to the finished products are also to be classified under CETH 84361000. The appellant is eligible for the benefit of ‘nil’ rate of duty. The Tribunal in the case of SHIVA POULTRY EQUIPMENTS VERSUS C.C.E.S.T., CHANDIGARH-II [2016 (9) TMI 572 - CESTAT CHANDIGARH] has discussed, the Board circular, the decision in the case of AZRA POULTRY EQUIPMENTS VERSUS UOI AND ORS. [2012 (3) TMI 326 - DELHI HIGH COURT] as well as the decision of the Tribunal in the case of WELD FUSE (P) LTD. VERSUS COMMISSIONER OF C. EX., HYDERABAD [2007 (12) TMI 339 - CESTAT, BANGALORE]. The Tribunal held that the welded wire mesh supplied to poultry farms merit classification under 84.36 as poultry keeping machinery. Thus, the impugned goods merit classification under CETH 84361000, as adopted by the appellant. Whether the demand of duty, interest and penalties are sustainable? - HELD THAT:- The duty demand, interest and penalty therefore cannot sustain and requires to be set aside. The impugned order is set aside - Appeal allowed.
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