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Commissioner of Central Excise, Indore Versus M/s. National Steel Industries Ltd.

Classification - manufacture - change in the scope of tariff entries - iron and steel structures like trusses, columns, staircase, windows and section etc. - These steel structures are commonly known as component parts of building/ shed. - Held that:- We find that there is a change in the scope of tariff entries in respect of the impugned goods pre and post 1.3.1988. The CETH 73.08 effective from 1.3.88 clearly covers structures and parts of structures like bridges, towers, roofs, doors and wind .....

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on in the case of Aruna Industries [1986 (5)169 - CEGAT, NEW DELHI] and in Wainganga Sahkari S Karkhana Ltd. [2002 (4)55 - SUPREME COURT OF INDIA], later confirmed by the Hon’ble Supreme Court in [2002 (4)55 - SUPREME COURT OF INDIA] and Hon’ble Bombay High Court decision in Sunflag Iron and Steel Co. Ltd. [2001 (2)147 - HIGH COURT OF JUDICATURE AT BOMBAY], held that these goods are not excisable. - Decided in favour of assessee. - Excise Appeal No. 2695 of 2006 - FINAL ORDER NO. 53075 /2015-EX( .....

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in respect of iron and steel structures like trusses, columns, staircase, windows and section etc. The case was decided by the original authority who confirmed the demand and imposed equal amount of penalty. On appeal, the learned Commissioner (Appeals) set aside the order and allowed the appeal. Aggrieved by the said order, Revenue is in appeal before us. 2. In the grounds of appeal, Revenue contended that the respondents were engaged in the manufacture of steel structures and parts thereof fal .....

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the Larger Bench of this Tribunal [2005-TIOL -1215-CESTAT-DLH-LB] held that these structures and the like articles are liable to excise duty under heading 73.08. The Revenue also relied on Tribunal s decision in M/s. Asian Tech Ltd. [2005 (189) ELT 420 (Tri-LB)] and M/s. Sangmeshwar Pipe and steel Traders [2002 (141) ELT 252]. It was prayed to set aside the order-in -appeal which is not legal and proper. 3. During the arguments, the learned AR stated that learned Commissioner (Appeals) order is .....

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igh Court of Madhya Pradesh in the case of Bajaj Tempo Ltd. vs. UOI [1997 (95) ELT 212 (MP)]. He also submitted a compilation of case laws in support of the decision of learned Commissioner (Appeals). He drew our attention to the decision of this Tribunal in the case of Elecon Engineering Co. Ltd. [2005 (190) ELT 195 (Tri-Del)] which was upheld by the Honble Supreme Court [2012 (277) ELT A 84 (SC]). He also contended that actual activity was carried out by the contractor at site. Even if excise .....

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hat there is a change in the scope of tariff entries in respect of the impugned goods pre and post 1.3.1988. The CETH 73.08 effective from 1.3.88 clearly covers structures and parts of structures like bridges, towers, roofs, doors and windows of iron and steel, plates, rods, angles, sheds, sections etc. prepared for use in structure of iron and steel. Thus, the clear and specific classification of the impugned items were available with effect from 1.3.1988. Prior to that date, the classification .....

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