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2016 (5) TMI 448 - SC - Central ExciseClassification - Whether the steel fabricated structures manufactured by the assessee in its factory and subsequently cleared in unassembled condition to the customer's site and erected there would merit classification as parts of boilers under chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985 - Held that:- Department itself has come out with the clarification that those structural components which are to be used as parts of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. This clarification, thus, vindicates the stand which was taken by the assessee throughout by rightly classifying the parts of the boilers under Chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985. Therefore, the impugned order is set aside. - Decided in favour of appellant
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