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2009 (3) TMI 316 - AT - Central ExciseClassification of the Turbo Generating Sets (TG sets) - we find that the appellants have entered into contract with their customers for Turbo Generator Sets. It has already been explained that the TG sets have to be manufactured with the help of various sub-assemblies over a lengthy period of time in view of the complexity of the job. – appellant only supplied TG sets and not their parts – entire thing will be assembled at customer’s site but clearance is only in respect of various components – Consignments cleared over a period of time from appellant’s factory put together have essential characteristics of Turbo Generator Sets - Notwithstanding the fact that some components are bought out and directly go to the customer’s places, we are of the considered opinion that in view of the Rules of Interpretation 2(a), the consignments cleared by the appellants over a period of time under the contracts entered with their customers should be classified only as Turbo Generator set.
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