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2011 (3) TMI 1317 - AT - Central ExciseDemand - Classification - Circular No. 924/14/2010-CX., dated 19th May, 2010 - plant comprised of composite machinery consisting of par-boiling machinery, drier plant and rice mill - the noticee had also submitted an affidavit dated 9th November, 2010 stating that the goods manufactured and supplied by their firm were used exclusively by the rice mills - Held that:- The par-boiling and drying plants have an independent function from that of rice mill and merely because the rice mill plant also includes par-boiling and drying plant in the appellants establishment that itself cannot transform the machinery or the plant comprising of par-boiling and drying machinery into a composite machinery forming part of the rice mill. Obviously the Commissioner in the order dated 9th August, 2010 on the basis that there was new material placed before the Commissioner to justify a different view from the one taken in relation to the earlier period has accepted the classification as proposed by the assessee which is contrary to the view taken in the earlier order for the earlier period - therefore, no infirmity in the classification for the product in question under Chapter Heading 8419 - Decided in favor of the assessee
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