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2016 (9) TMI 572 - AT - Central ExciseClassification - whether the various types of welded Wire Mesh, which has been supplied to poultry farms and is being used as poultry farm accessories to cover the poultry cage is to be classified under the heading 7314 by treating the same as articles of Iron & Steel or to be classified under heading 8436 as goods for poultry keeping machinery chargeable to nil rate of duty - Held that: the goods manufactured by the appellant are in the form of Welded Wire Mesh and are supplied to poultry farms and claimed to be specifically designed parts of poultry keeping machinery. If the goods are considered as simple products of Iron & Steel, the classification indicated is Heading 7314. Further, it is found that in the case of C.C.E. Hyderabad vs. Weld Fuse Pvt Ltd [2006 (10) TMI 307 - CESTAT, BANGALORE] , where the classification of similar goods have been examined, it has been decided that the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of tariff Entry no. 84369100. Therefore, the issue of classification of welded wire mesh made specifically for poultry keeping is no longer res-intgra and the classification is ordered under 84369100. - Decided in favour of appellant
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