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2006 (10) TMI 307 - AT - Central ExciseClassification - Poultry keeping machinery parts - granting the benefit of exemption notification - poultry cages of Iron and Steel - HELD THAT:- We are of the considered opinion that the Revenue has failed to establish that the poultry equipment can be treated as articles of iron and steel. The articles have specific use as poultry equipment and the item is understood in the trade as well as in the commercial parlance as poultry equipment which has a specific description under Chapter Sub-Heading No. 8436 of the Central Excise Tariff. We notice that the Madras Bench in the case of CC v. M/s. Chowdary Enterprises [1996 (12) TMI 201 - CEGAT, MADRAS] by Final Order has also decided the classification of this very item under Chapter Heading No. 8436.99 and has rejected the Revenue’s claim for classification under Chapter Heading 73. In view of the correct order passed by the Commissioner and supported by the judgments cited including the Tribunal ruling of Chennai Bench in the case of CC v. Chowdary Enterprises (supra), we find no merit in the present appeal and dismiss the same.
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