TMI Blog2016 (9) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... simple products of Iron & Steel, the classification indicated is Heading 7314. Further, it is found that in the case of C.C.E. Hyderabad vs. Weld Fuse Pvt Ltd [2006 (10) TMI 307 - CESTAT, BANGALORE] , where the classification of similar goods have been examined, it has been decided that the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of tariff Entry no. 84369100. Therefore, the issue of classification of welded wire mesh made specifically for poultry keeping is no longer res-intgra and the classification is ordered under 84369100. - Decided in favour of appellant - E/60493/2013 [DB] - Final Order No. A/61003/2016-EX(DB) - Dated:- 12-7-2016 - Mr. Ashok Jindal, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Revenue. 4. The classification of poultry farm accessories has been the subject matter of many disputes decided by the Tribunal. The Bangalore bench of this Tribunal in the case of C.C.E. Hyderabad vs. Weld Fuse Pvt Ltd 2007 (208) E.L.T 564 (Tri-Ban.) decided that articles similar to those manufactured by the appellant are classifiable under 8436.99, which attracted nil rate of duty. The appellant stopped paying the duty as per this judgment. 4. It is seen that subsequently the Hon ble Delhi High court in a writ petition in the case of Azra Poultry Equipments reported in 2012-TIOL-287(HC-Del-CX) held that similar goods were properly classifiable under 7314 and not under 8436. The present proceedings were initiated against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote that in the 8 digit classification, since the subsequent Entry No. 8436 specifically included in the parts of the poultry keeping machinery, the Hon ble Delhi High Court s decision may not be applicable to the new tariff entry including parts. We also note that this decision of Delhi High Court was challenged before the Hon ble Supreme Court by way filing SLP and the Apex Court vide its order dated 23-07-2012 [Aza Poultry Equipments Vs. Union of India 2015 (323) ELT A21 (SC)] allowed the SLP to be withdrawn, so as to pursue the matter with the Commissioner (Appeals) and directed that the Commissioner (Appeals) will considered the case on its merit uninfluenced by any observation by the Delhi High Court. We also find that the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s either in facts or in legal position are required. It is seen that Hon ble Delhi High Court has decided a similar issue in respect of Azra Poultry Equipment [2012-TIOL-287-HC-Del-CX]. In the said order, Hon ble High court of Delhi held that wire mesh manufactured by the petitioner even if sold to poultry former for assembling cages for poultry or battery of such cages cannot quality as machinery under heading 8436 and would be an article of iron and steel wire within the meaning of heading 7314. This decision was passed after examining the above mentioned CESTAT order. However, M/s Azra Poultry Equipments filed on SLP and Hon ble Supreme Court vide order dated 23-7-2012 allowed the withdrawl of the said SLP to pusue the matter with commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mentioned indicating thereby that in respect of parts of poultry incubators and broodes, the standard unit is kilogram . The standard unit is indicative of the nature of product. In the case, it is not individual part of machinery but wire mesh. The HSN Explanatory Note for poultry keeping machines, incubators and broodes specifies batteries, large installations equipped with automatic devices for filling the feeding trays, clearing floors and collecting eggs. The installation is very large and wire mesh supplied by the assessee forms part of said batteries which are attached to various other mechanical devices to make a functional poultry keeping machine. Since the Claim of the assessee is only to classify the product as part of such o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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