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2018 (2) TMI 1796 - CESTAT BANGALOREBenefit of N/N. 10/2003-C.E., dated 1-3-2003 - Process of manufacture of decorative plywood/fibre board, flush doors, panel doors etc. - Held that:- The Tribunal in the case of CCE, Meerut v. Simba FRP (P) Ltd. [1999 (12) TMI 452 - CEGAT, NEW DELHI] held that the process of manufacture of doors are different. Both are classified under separate heading not only in the Bureau of Indian Standards (BIS) but also by the Customs Tariff Act. The flush doors and panel doors are technically and commercially different processed. In the market among dealers, builders, construction engineers, architects, etc., both items are identified separately and used differently. Both doors are different - appeal dismissed - decided against Revenue.
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