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2017 (6) TMI 463 - AT - Central ExciseClassification of goods - Welded Wire Mesh - classified under Chapter Heading 73 of Central Excise Tariff Act 1985 or otherwise? - Welded Wiremesh has been cleared by the appellant by classifying under Chapter Heading 73 on payment of duty thereon but the Poultry Keeping Machinery parts namely Poultry Top, Poultry Bottom, Poultry Partition, Battery Cages etc. have been classified by the appellant under Chapter Heading 8436 and cleared without payment of duty on these items - Held that: - As the items in dispute are Battery Cages, Poultry Top, Poultry Bottom, Poultry Partition and Poultry Keeping which have been cleared by the appellant to poultry farms by classifying under Chapter Heading 84369100, as the Poultry Keeping Machinery are classified under Chapter Heading 84369100 of CET Act, 1985 - the correct classification of the impugned goods is under Chapter Heading 84369100 of CETA - the demands are not sustainable - appeal allowed - decided in favor of appellant.
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