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2019 (5) TMI 1563 - CESTAT MUMBAIClassification of goods - Bulk Milk Cooler - whether classified under chapter heading No. 84342000 as “Dairy Machinery”? - Benefit of N/N. 6/2006-CE dated 1.3.2006 - HELD THAT:- Applying the guidelines prescribed by the CBE&C in its Circular No. 583/20/2001-CX dated 20.8.2001, the learned Commissioner came to the conclusion that the demand is not sustainable and accordingly dropped the proceedings. The Revenue filed the present appeal on the basis of a subsequent visit by the officers to the premises of one of the customers of the respondent, where the BMC has been installed. There is no justification in impugning the order of the learned Commissioner, who recorded the finding on the basis of allegation leveled in the show-cause notice, that the respondent had manufactured BMC at their premises; ascertained the factual position by deputing the jurisdictional Assistant Commissioner to the factory of the respondent. In our view subsequent visit at the customer’s site, in no manner can establish that the BMC was manufactured by the respondent at their factory and cleared thereafter in knocked down condition to the customer’s premises for commissioning and installation. Appeal dismissed - decided against Revenue.
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