GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (6) TMI 434 - CESTAT KOLKATA

2016 (6) TMI 434 - CESTAT KOLKATA - TMI - Classification of steam boilers - goods manufactured and cleared by the appellant after 16/3/1995 - Held that:- 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.

.....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Appeal filed by the appellant is allowed by way of remand to the adjudicating authority. - Excise Appeal No. : 219/2007 - Order No. : FO/A/75443/2016 - Dated:- 18-5-2016 - SHRI H.K. THAKUR, TECHNICAL MEMBER AND SHRI P.K. CHOUDHARY , JUDICIAL MEMBER For the Petitioner : Sri M.P. Debnath, Advocate For the Respondent : Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER SHRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Original No. 30/COMMR./BOL/2006 dated-17/11/2006 passed by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der 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 parts of boiler are manufactured and supplied in knock down condition and some parts are procur .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

E.L.T. 336 (Tri.-Mumbai). He made the bench go through para 6 (a) of this case law to argue that incomplete boilers supplied in several consignments by the manufacturer have been held to be classifiable under CETH 8402.10 as per rule 2 (a) of the Rules of Interpretation to the Central Excise Tariff. 2.1 Ld. Advocate appearing on behalf of the appellant also relied upon the order-in-original dated 26/09/2000 passed by Deputy Commissioner of Central Excise, Gulbarga where the same boilers by their .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cords. The issue involved in the present appeal is as to what should be the classification of the goods manufactured and cleared by the appellant after 16/3/1995. It is the case of the appellant that the goods manufactured by them are in the form of assemblies and sub-assemblies as incomplete boilers which should be classified as steam boilers under sub-heading 8402.10 as per Rule 2 (a) of Rules of interpretation to the Central Excise Tariff. Appellant has relied upon one order-in-original passe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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