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2012 (9) TMI 77 - AT - Central ExcisePre-fabricated segments and launching trusses - falling under Heading 8425 of the Central Excise Tariff - Demand of duty, interest and penalty thereon - Held that:- As the launching trusses are trusses, which are steel structures fabricated from structural steel, with sophisticated equipment, moving forward on bridge piers span by span and are used for placing pre-fabricated segments on the piers the Commissioner in his order does not discuss as to how a launching truss, which is a giant steel structure, is covered by 8425 which defines "Pully tackles and hoists, other then skip hoists; winches and capstans, Jacks". As decided in MAHINDRA & MAHINDRA LTD. Versus C.C.E., AURANGABAD, CHANDIGARH, KANPUR & CHENNAI [2005 (11) TMI 103 - CESTAT, NEW DELHI] trusses are classifiable under heading no.73.08. Claim for exemption under Notification no.3/05-CE dated 24.2.2005 - Held that:- As the Commissioner in his impugned order has not discussed the eligibility of the launching trusses for. notification no. 3/05-CE, probably for the reason as according to him launching trusses as classifiable under 8425 to which this notification is not applicable. But since the goods have been held to be classifiable under 73084000, the eligibility for notification no. 3/05-CE would have to be considered for which it has to be ascertained - and the matter is remanded to Commissioner for denovo adjudication - set aside the duty demanded - in favour of assessee.
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