Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 309 - AT - Central ExciseClassification of welded wire mesh - used as poultry form accessory to cover the cages - Classification under Heading 7314 or under heading 8436 - Held that:-We have seen the Entry 8436.99, which existed prior to 2005 and the one which existed post 2005. The Entry in the new Tariff includes the parts of the Poultry keeping machinery. - Commissioner, Hyderabad vide his separate order-in-original dated 16.05.2014, passed in the case of wire mesh has taken note of the above developments and has held that wire mesh meant for use in the poultry form is properly classifiable under Heading No.8436 91 00. The Hon’ble Delhi High Court dismissed the writ petition [2012 (3) TMI 326 - Delhi High Court] pertaining to the earlier Entry No.8436, which related to only a Poultry Keeping Machinery and it is held that wire mesh cannot be treated as poultry keeping machinery. We are of the view that the same may not be strictly applicable to the new Tariff Entry, which specifically included the parts of the poultry keeping machinery. Apart from the above, we also note that the said decision of the High Court of Delhi was challenged before the Hon’ble Supreme Court by way of filing an SLP and vide [2014 (10) TMI 774 - SUPREME COURT], the SLP was allowed to be withdrawn so as to pursue the matter with the Commissioner (Appeals).The Hon’ble Supreme Court specifically directed that, in case, the appeal is entertained by the Commissioner (Appeals), it will be considered on its own merit, uninfluenced by no observation of the Delhi High Court. - Prima facie case is in favor of assessee - stay granted.
|