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2016 (9) TMI 82 - AT - Central ExciseDuty liability - parts captively utilised for manufacture of power driven pumps - appellant classified the parts under sub-heading 8413.00 and claimed exemption under Notification 236/86 - parts cleared on payment of 15% duty liability - on scrutiny it was observed that these parts are finished goods themselves i.e. “shaft” and merit classification under sub-Heading 8483.00 attracting duty @ 20% - Held that:- it is found that the identical issue in the case of EIMCO Elecon (India) Ltd. [2008 (11) TMI 492 - CESTAT, AHMEDABAD] this Tribunal has held that classification of modified parts to suit machinery will be classifiable under special Heading of the CETA, 1985. It is also found that the similar issue of classification of pumps - parts and accessories of power driven pumps (such as shaft, worm wheel, nut washer, gasket, valves, bearing etc.) are classifiable in their respective Heading from 84.80 to 84.84 of CETA, 1985 is finding recording on merits by the Bench in the case of Swelore Engg. P. Ltd. [2000 (2) TMI 141 - CEGAT, COURT NO. II, NEW DELHI] which are directly applicable in the case in hand. Therefore, in view of the foregoing and authoritative judicial pronouncements, the impugned order is upheld. - Decided against the appellant
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