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2012 (3) TMI 326 - HC - Central ExciseClassification - poultry keeping equipment - poultry cages, welded wire mesh for poultry industry etc. - parts of Rearing and Laying Units or Batteries viz top, bottom and partition made from G.I. wire - held that:- there can be no doubt that the Wire mesh manufactured by the petitioner even if sold to a poultry farmer for assembling of cages for poultry or battery of such cages cannot qualify as machinery under heading 84.36 and would be an article of iron and steel wire within the meaning of heading 7314.
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