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2011 (1) TMI 410 - AT - Central ExciseClassification - Demand - auction took place for iron and steel scrap arising out of temporary decks and helidecks - it is clear that the activity of cutting and dismantling of the impugned structures has been carried out by the appellant only and same has been done after the sale was completed - As the scrap of iron and steel generated by breaking up of floating structures and helidecks is classifiable under Heading 72.30, duty cannot be demanded under Heading 89.08 - ONGC is not a manufacturer of scrap of iron and steel by breaking up the impugned structures, no duty can be demanded from ONGC - It is pertinent to mention here that in the show-cause notice no proposal of demand of duty has been made against the appellant - Appeal is allowed
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