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M/s. SWETHA ENGINEERING LTD. Versus COMMNR. OF CENTRAL EXCISE, CHENNAI

2016 (5) TMI 448 - SUPREME COURT

Classification - Whether the steel fabricated structures manufactured by the assessee in its factory and subsequently cleared in unassembled condition to the customer's site and erected there would merit classification as parts of boilers under chapt .....

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only under Heading 8402 of the Tariff. This clarification, thus, vindicates the stand which was taken by the assessee throughout by rightly classifying the parts of the boilers under Chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985 .....

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And Mr. T. Harish Kumar,Adv. For the Respondent : Mr. A.K. Panda, Sr.Adv., Ms.V. Mohana, Sr.Adv., Ms. Shweta Garg, Adv.Ms. Sushma Manchanda, Adv., Mr. Arijit Prasad, Adv., Ms. Alka Agarwal, Adv. And Mr. B. Krishna Prasad,Adv. ORDER Appellant/Assesee .....

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ng the boilers and their accessories to M/s Gujarat Torrent Energy Corporation Ltd. on behalf of M/s Deutshe Babcock Balcke Durr Limited, Chennai and M/s HPL Co.Gen. Ltd., Midnapore on behalf of M/s Mitsui Babcock Energy (I) Pvt.Ltd., Chennai. The as .....

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three show cause notices were issued on 5.11.1997, 16.04.1998 and on 13.07.1998 directing the assessee to show cause as to why differential duty of ₹ 6,89,156.65/- should not be demanded from it u/s 11A of the Central Excise Act, 1944. The asse .....

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cture for Boilers as described by the customer in their purchase order. It further stated that whatever it has manufactured against the purchase order is only boiler component falling under the Indian Boilers Act and rules framed thereunder. It furth .....

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ctory and subsequently cleared in unassembled condition to the customer's site and erected there would merit classification as parts of boilers under chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985. The Commissioner vide his or .....

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issued by the Department itelf vide its order dated 2nd April, 2012. It is inter alia stated as under: Accordingly it is clarified that those structural components which are to be used essentially as part of Boiler System would be classifiable as pa .....

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