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

2016 (5) TMI 448 - SUPREME COURT

2016 (5) TMI 448 - SUPREME COURT - 2016 (335) E.L.T. 193 (SC) - 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 chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985 - Held that:- Department itself has come out with the clarification that those structural components which are to be used as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the Appellant : Mr. G. Umapathy, Adv., Mr. Biju Thankappen, Adv. 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 herein is the manufacturer of machinery and parts for marketing pulp and paper, steel fabricated structures. On a scrutiny of the sales for the year 1997-98, it was noticed that the sai .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

structures falling under chapter 7308 attracting 15% E.D. Hence 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 assessee has filed its reply contending that it has rightly classified them under Central Excise Tariff sub heading 8402.90 in its 173B declaration filed on 03.03.1997 and again in declarati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eel 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 chapter sub heading 8402.90 of the Central Excise Tariff Act, 1985. The Commissioner vide his order dated 31.07.1988 confirmed the demand in the show cause notice and the order has been upheld by the CESTAT as well, which is under appeal before this Court. It is not necessary to go .....

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