Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 790 - AT - Central ExciseClassification of goods - it was alleged that the appellant is giving a specified shape and also cutting them into required length, as per specifications of the customer after cold rolling for use as fabrication of shutters, therefore, it was alleged that the said products is classifiable under chapter Heading 7308.90 of the CETA, 1985 - Held that: - As the process of manufacturing has been examined by this Tribunal in the case of Nav Durga Steel Products [2015 (10) TMI 37 - CESTAT NEW DELHI] it is held that the resultant product is classifiable under section 7216.20 of the Tariff Act - the items in question manufactured by the appellant are more appropriately classifiable under chapter heading 7216.20 of the Tariff Act - appeal allowed - decided in favor of appellant.
|