Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 344 - AT - Central ExcisePre-fabricated building- . The respondents undertake fabrication of steel structures and erection at site as per the purchase orders. They cleared certain goods claiming them to be pre-fabricated structures under Chapter Heading 94.06 of Central Excise Tariff Act. However, the Original Authority proposed classification of the goods under Chapter Heading 73.08 of CETA, 1985 classifying them as structural. Proceedings were initiated against the respondents for a demand of duty of Rs.4,46,519/- under Section 11A. However, on adjudication, the Original Authority dropped the proceedings against the respondents with a finding that the pre-engineered building structures fabricated by the assessee, are components of a complete pre-fabricated building system, which when assembled at site bring into existence a pre-fabricated building. Revenue was aggrieved over the order of the Original Authority. Therefore, the Revenue approached the Commissioner (Appeals) for setting aside the order of the Original Authority and to classify the goods under chapter heading 73.08. However, the Commissioner (Appeals) agreed with the decision of the Original Authority and dismissed the Revenue’s appeal. Revenue is aggrieved over the impugned order of the Commissioner (Appeals) file appeal. Held that- The Original Authority has very carefully examined the purchase orders of the buyer and he has come to the definite conclusion that the steel structures fabricated by the assessee are all components of a complete building. It is not necessary that all these components should be assembled and then transported. In fact, in terms of Chapter 94.06, even complete buildings unassembled also would come within the category of 94.06. Both the lower authorities have gone through the relevant records and have come to the conclusion that what have been cleared are only prefabricated building structures. In view of this, we do not find any merit in the Revenue’s appeal. The goods are rightly classifiable under Chapter 94.06. Thus, we reject Revenue’s appeal and uphold the impugned order.
|