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2023 (8) TMI 701 - AT - Central ExciseClassification of goods - Galvanized Silo Solution systems (Silos) - classifiable under Chapter sub-heading 9406 00 93 or under Chapter 8437 10 00 of CETA, 1985 - whether these are silos for storing ensilage or not - demand alongwith interest and penalty - HELD THAT:- The Commissioner in the impugned orders, analysing the functions and implications of the relevant chapters of the sub-heading, came to the conclusion that it is classifiable under Chapter 94 and not Chapter 84 of CETA, 1985. Also, discussing in the impugned orders, the learned Commissioner also made a reference to the order of Commissioner, Pune about the classification of identical items by B.G. Shirke Construction Technology Pvt. Ltd. The Pune Commissionerate also classified the items manufactured by M/s. B.G. Shirke Construction Technology Pvt. Ltd., under Chapter sub-heading 9406 00 99 and the appeal was stated to be pending before the Tribunal of Mumbai Bench in [2023 (1) TMI 296 - CESTAT MUMBAI]. The Tribunal at Mumbai, after detailed discussion of the Silos functions, HSN etc. in its order dt. 25.11.2022 concluded that the classification of the said Silos would be under Chapter 8437 10 00 but not under Chapter sub-heading 9406 00 99 of CETA, 1985. There are no merit in the impugned orders. Consequently, the same are set aside and the appeals are allowed.
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