Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 281 - AT - Central ExciseBenefit of N/N. 5/99-CE dt. 28.2.99, 6/2000-CE dt. 1.3.2000, 3/2001-CE dt. 1.3.2001 and 6/2002-CE dt. 1.3.2002 - various parts/machinery of boilers - goods supplied in the CKD/SKD form - Held that: - the goods supplied in the CKD/SKD form also eligible for exemption N/N. 3/2001-CE dt. 1.3.2001 - even if some parts of the entire boiler procured by the appellant from outside, the goods manufactured by the appellant and supplied in CKD/SKD is correctly classifiable as boiler under Chapter Heading 8402.10 and eligible for exemption N/N. 3/2001-CE. - reliance placed in the case of Commissioner of Central Excise, Delhi-IV Versus Rachitech Engineers Pvt Ltd [2015 (6) TMI 823 - CESTAT NEW DELHI], where it was held that even supply of a part of the non-conventional Energy System i.e. Chimney was also extended the benefit of pari materia N/N. 6/2002-CE dt. 1.3.2002. Time limitation - Held that: - the appellant have bonafidely declared the goods manufactured by them in their classification list filed in 1995, thereafter they were issuing invoices for clearance parts of boiler as a piecemeal of complete boiler under chapter heading No.8402.10 - no suppression of fact can be alleged against the appellant - demand is also hit by limitation in absence of any suppression of fact on the part of the appellant. Appeal allowed - decided in favor of appellant.
|