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2024 (3) TMI 7 - AT - Central ExciseSeeking to change the classification of the items manufactured and cleared by the appellants - reliance placed on the statement of Director of the Appellant company & Incharge of production related matters - HELD THAT:- It is found that other than the statement of Shri Purandar Reddy, Department has not taken any steps to obtain technical opinion of experts in respect of the impugned goods. The fact that the goods are manufactured by the appellants are but for the rice mill industry, as submitted by the appellants. Revenue could not show even a single example of such independent function of the items manufactured and cleared. The Tribunal had an occasion to go into the classification of the impugned goods in the case of Alpsco Gaintech Pvt Ltd [2018 (12) TMI 478 - CESTAT CHANDIGARH], which was affirmed by the Hon’ble Apex Court. Tribunal held that Admittedly, in this case, these conveyors and elevators are specifically used for rice milling industry as the part of the composite machinery of rice milling, therefore, having merit classification under chapter heading No. 8437. The Tribunal in the case of Moped Assembly [2000 (12) TMI 408 - CEGAT, CHENNAI], held that sheet metal components for use exclusively in rice milling industry are classifiable under heading 8437 of CETA. The demands confirmed in the impugned order are not sustainable. When the demands are not sustainable, interest and penalty also do not survive - The impugned order set aside - appeal allowed.
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