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2018 (3) TMI 759 - AT - Central ExciseClassification of goods - C.I. Roller and separators - whether the C.I. Roller and separators used by the Railway department for transportation, in ‘end unloading rake’ to unload the welded rails measuring more than 13 Mtr length are classifiable under Chapter 84.31 of CETA or under under the Chapter 86 - benefit of N/N. 62/95 dated 1.3.1995 - Held that: - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons. As these items falls under Chapter 86 and as such are entitled for full exemption under N/N. 62/95-CE. - So far waste and scrap is concerned under N/N. 89/95 dated 18.5.1995, as the same arise in manufacture of goods which are fully exempt from levy of duty are also held exempt - appeal allowed - decided in favor of appellant.
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