TMI Blog2008 (8) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were charged for having contravened the respective Central Excise Rules in respect of clearance of certain items for the purpose of erecting onshore/offshore radar stations in the deep-sea of western shores. The assessee had cleared all the items i.e., the parts for erecting the final goods besides having purchased duty paid items for the said purposes. The installation of onshore/offshore radar stations was considered by the revenue as goods which have arisen on the spot and hence, they alleged that the appellants had not paid duty on the said items and therefore, on that ground confirmed the demands. 3. The appellant s took the contention that the activities carried out by them at the site of ONGC in the deep-sea was within the terri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as designated area by the Notification of Government of India in the Ministry of External Affairs. He pointed out to the said Notification issued under The Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zone Act, 1976 . The Notification under this Act, according to the counsel was issued on 28-9-94 in F. No. 450/65/92 - Cus. IV with regard to levy of duty on drilling rigs and their components/spare parts engaged in the offshore drilling. According to him, the Notification issued was beyond the date in question when the inputs were removed by the assessee. Therefore, during the relevant period there was no Notification for charging duty. He also referred to Notification No. 64/97-Cus. (NT), dated 1-12-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Mills Ltd. v. CCE, Hyderabad - 1998 (97) E.L.T. 3 (S.C.) held that the concrete base on which the cabins is embedded is only to ensure its wobble free operations and it does not make it an immovable property. 7.1 Insofar as jurisdiction issue is concerned, it is stated that the jurisdiction of the factory of the assessee would be extended to the place where manufacture and supply of radar station on ONGC site takes place. It is stated that the invocation of larger period is also justified as they had not furnished all the details. 8. We have carefully considered the submissions and have perused the impugned order. 8.1 With regard to the first point regarding the jurisdiction of the Commissioner to adjudicate the matter, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to accept the contention of the assessee that the items which has come into existence are all on the platform. It is deeply embedded in the seabed and they cannot be considered as goods for the purpose of excisability. 8.3 Another infirmity noticed by us is that the Commissioner has not determined the Chapter Heading under which the onshore/offshore oil installation are required to be classified. No discussion has taken place with regard to the classification of the product except in the narration of the facts. It has been stated that the offshore/onshore installations came into existence as goods and they are required to be discharged duty. On this core also the impugned order suffers from infirmity and requires to be set aside. 8.4 Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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