Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 125 - AT - Central ExciseElectric power Fencing System by use of solar power – Excisability - in view of Circular dated 15-1-02, contention of appellant that impugned item is an immovable property fixed to earth, hence, it would not be excisable, is accepted – held that solar powered electric fence can’t be called as machine – held that only individual components of electric power fencing system are excisable, not complete system - Original Authority is not justified in classifying the impugned item u/h 8543.90 of CET
|