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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.

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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