9911796707
TMI Blog2016 (6) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... am Generating Boilers" supplied to the customers in "Knock Down Condition" as per the contracts with the customers for supply, erection and commissioning of "Steam Generating Boilers" . That the period of dispute is from 16/3/1995 to 28/02/1997.Ld. Advocate argued that prior to 16/3/1995, there was no separate sub-heading for boiler parts under Central Excise Tariff Heading 8402.00 of the Central Excise Tariff Act, 1985 and the rate of duty was 10% ad-valorem. That w.e.f. 16/3/1995, Tariff Heading 8402 was divided into 8402.10 (all goods other than parts) and 8402.90 (parts). That the rate of duty on boiler parts w.e.f. 16/3/1995 was 15% whereas rate of duty under 8402.10 remained at 10%. It is the case of the appellant that 90% of the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts and is not including the value of bought out items for paying the duty. That prior to 16/03/1995, the appellant was declaring the description of the goods manufactured as boiler parts when Central Excise Tariff Heading 8402.00 was not having a separate classification for boiler parts. That after 16/3/1995, the appellant started to dispatch the products manufactured by them as Steam Generating Boiler. Ld. A.R. made the bench go through paras 4.19 and 4.20 of Order-in-Original dated 17/11/2006 passed by the adjudicating authority. It was also strongly argued by the Ld. A.R. that copies of contracts have not been furnished by the appellant to substantiate that complete Steam Generating Boilers were required to be manufactured for the cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/9/2000 passed by D.C., Sahabad has been accepted by the Department. On a specific query from the bench appellant could not produce copies of the contracts/purchase orders to substantiate whether complete boiler is ordered to be manufactured or only parts of the boiler are required to be manufactured. These factual submissions made by the appellant can be verified only by the Adjudicating authority. In the interest of justice, this matter is required to be remanded back to the adjudicating authority for de novo consideration. Appellant should produce all the relied upon case laws/expert opinion before the adjudicating authority to establish that the finished goods supplied have the essential character of the steam boilers. Needless to say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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