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2013 (11) TMI 876 - AT - Central ExciseClassification of goods – supply of pre-fabricated building - Advelorem or Nil rate of duty - Whether the goods would be classifiable under Heading 7308 @ 16% advelorem or under Heading 94.06 at nil rate of duty – Held that:- The adjudicating authority observed that though the purchase order termed the supply as ‘supply of pre-fabricated building’, the actual supply made by the assessee are only structures - They were undertaking the work of erection of structure at site supplied by them, all other items of works were bought out items - The AC sheets which cover the structure are supplied by the customers themselves - The work order is not for a complete building but it is only for supply of pre-fabricated structure along with certain fixation work to be done at the site. The building must have a wall as is apparent from the HSN Explanatory Notes. It has been held that the structure supplied by the appellants in unassembled form cannot be treated as prefabricated building under Tariff heading 94.06. - Decided against the assessee. In respect of other purchase orders - Held that:- The classification as pre-fabricated building cannot be changed for the reasons that roofing sheets or walls were bought-out items or supplied by the buyer of the product - The classification has to be decided by the facts whether the goods manufactured are made to measurements of a building and that the components manufactured and supplied will give essential characteristics of a building as may be seen from purchase orders and bills of materials. - it would be covered within the Heading 94.06 as pre-fabricated building. So, the goods supplied in respect of the other purchase orders are rightly classifiable under sub-heading No.9406.00. - Decided in favor of assessee. The finding of the adjudicating authority that though the purchase order terms the supply as ‘supply of pre-fabricated building’, the actual supply made by the assessee are steel structure is without examining all the purchase orders in proper manner - matter remanded back to the original authority to re-quantify the demand.
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