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2010 (7) TMI 442 - AT - Central ExciseExcisability - fish plates, two-way keys, bearing plates, base plates falling under Chapter Heading 7302 - excisability of any product on the department - claim of the department that the fish plates which were cut to required length in red hot condition and which were cooled should be treated as ‘Flat-rolled Products’ and that they were marketable not supported by any evidence - Commissioner was not correct in ignoring the claim of the assessee that the intermediate products in red hot condition are not marketable especially in the absence of any evidence - Commissioner has come to a conclusion that the intermediate products are flat rolled products falling under Chapter 72 without giving any finding as to which sub-heading they fall under so as to attract the Compounded Levy Scheme. In other words, there is no finding by the Commissioner that the said intermediate products fall under 7214.90 or 7216.10 as alleged in the Show Cause Notice. - Order set aside - decided in favor of assessee.
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