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2012 (4) TMI 138 - CESTAT, NEW DELHIClassification of Retail visual identity (RVI) – Revenue contended classification under chapter heading 9405 6090 – assessee contended that erection of RVI at site does not amount to manufacture and the RVI installation cannot be termed as goods as the RVI items come into existence as fixtures on the site and these fixtures cannot be removed without damage and cannot be used at alternative site – Held that:- Matter is remanded back to the original adjudicating authority for fresh adjudication subject to further deposit of Rs 50 lacs and in the light of following directions - classification of the goods being cleared should be decided first - Excise duty should be demanded only on the goods manufactured and cleared and not on construction activity – appellant to submit details of goods manufactured, classification, value and the exemptions claimed
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