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2013 (7) TMI 246 - AT - Central ExciseStay Application - Classification of goods – Under heading 84.37 which attracted nil rate of duty or heading 84.19 which attracted duty of excise @ 8% or 10% during different periods – Manufacture of Par-boiling machine - Held that:- The Circular No. 924/14/2010-CX dated 19/5/2010 of the Board very clearly laid down that the Par-boiling machines are classifiable under heading 84.37- The same has been decided in case of SKF Boilers & Driers (P) Ltd. vs. CCE, Mangalore [2010 (10) TMI 230 - CESTAT, BANGALORE]. The Circular has not been withdrawn by the Board till date, even after the Tribunal decision in the case of Jyoti Sales Corporation [2011 (3) TMI 1317 - CESTAT, NEW DELHI] - Further all other manufacturers are adopting the classification under heading 84.37 and wherever demands have been raised against them, the same stands dropped by the Commissionerate - Machines to be falling under Chapter 84.37 - Dispense with the condition of pre-deposit of the entire amount of duty and interest and penalty and allow the stay petition unconditionally. - Decided in favor of Assessee.
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