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2016 (10) TMI 1136 - CESTAT NEW DELHIValuation - includibility - value of chassis supplied free of cost by the telecom company - classification of goods - Benefit of N/N. 6/2006-CE dated 01/03/2006 - Held that: - the classification was not the subject matter agitated in the SCN, in effect, without getting the product properly classified, the proceeding to fix correct duty liability will be improper - Admittedly, the classification of the product requires re-examination. The original authority is in error to hold that Mobile Telescopic Tower cannot be classified under Chapter 87. We note that the whole final product as cleared by the appellant (MTT mounted vehicle) is considered for valuation but for classification, the original authority is considering only the MTT. This is not legally tenable. Appeal allowed by way of remand.
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