Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 10 - AT - Central ExciseClassification of AC couplings - whether to be classified as pipes - benefit of exemption notification no.6/06-CE - Held that: - Hon’ble Supreme Court in the case of Bharat Forge & Press Industries (P) Ltd. [1990 1990 (1) TMI 70 - SUPREME COURT OF INDIA] has observed that the distinction made in the above circular is not tenable, both in law as well as in facts. It is submitted that the couplings are nothing but shorter version of pipes, which are classified in the same Tariff Headings of 6811.83 - the essentiality certificate has been produced from the competent authority and the impugned goods were cleared for the intended purposes. There is no separate billing or clearance document for the couplings - Decided against the revenue.
|