Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 762 - CESTAT NEW DELHI

2016 (1) TMI 762 - CESTAT NEW DELHI - TMI - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

) TMI 168 - CESTAT, NEW DELHI ) relying on decision in the case of Aruna Industries [1986 (5) TMI 169 - CEGAT, NEW DELHI] and in Wainganga Sahkari S Karkhana Ltd. [2002 (4) TMI 55 - SUPREME COURT OF INDIA], later confirmed by the Hon’ble Supreme Court in [2002 (4) TMI 55 - SUPREME COURT OF INDIA] and Hon’ble Bombay High Court decision in Sunflag Iron and Steel Co. Ltd. [2001 (2) TMI 147 - HIGH COURT OF JUDICATURE AT BOMBAY], held that these goods are not excisable. - Decided in favour of assesse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

were initiated against the respondent to demand Central Excise duty 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se of CCE, Jaipur vs. Man Structures Ltd. [2001 (130) ELT 401 (SC)], 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s introduced only from 1.3.88. He relied on decision of the Hon ble High 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 actu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

duty liability on the nature of activity now under dispute. 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 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 availa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version