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Shiva Poultry Equipments Versus C.C.E.S.T., Chandigarh-II

2016 (9) TMI 572 - CESTAT CHANDIGARH

Classification - whether the various types of welded Wire Mesh, which has been supplied to poultry farms and is being used as poultry farm accessories to cover the poultry cage is to be classified under the heading 7314 by treating the same as articles of Iron & Steel or to be classified under heading 8436 as goods for poultry keeping machinery chargeable to nil rate of duty - Held that: the goods manufactured by the appellant are in the form of Welded Wire Mesh and are supplied to poultry farms .....

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he 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 (Judicial) and Mr. V. Padmanabhan, Member (Technical) Shri. Jagmohan Bansal, Advocate- for the appellant Shri V.K. Tehran,, Ld. D.R. for the respondent .....

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essentially a classification dispute. The appellant was paying duty under the heading 7314 by treating the same as articles of Iron & Steel. Subsequently, they changed the classification to 8436 as goods for poultry keeping machinery which were chargeable to nil rate of duty. Under intimation to their jurisdictional central excise authorities, they stopped paying duty on the same. Revenue carried out investigation and issued a show cause notice dated 10-10-2012, demanding duty for clearances .....

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ibunal 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 und .....

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ision. 5. We find that in the decision of the Bangalore Bench of this tribunal, the classification is under Chapter heading 8436.99. We not that this decision is in respect of the Central Excise Tariff existing during the period 1999-2000, whereas the Hon ble High Court s decision is in respect of the tariff as it existed in the late 1980s. We also further note that the Central Excise Tariff was switched over to 8 digit classification in 2005. The classification of the goods in the impugned orde .....

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at wire mesh cannot be treated as poultry keeping machinery. We further note 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 Poult .....

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decided that welded wire mesh, used in the poultry farms, is properly classifiable under Heading No. 84369100. 6. The goods manufactured by the appellant are in the form of Welded Wire Mesh and are supplied to poultry farms and claimed to be specifically designed parts of poultry keeping machinery. If the goods are considered as simple products of Iron & Steel, the classification indicated is Heading 7314. Further, we find that in the case discussed above, where the classification of similar .....

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n settled by the Hon ble Tribunal in the above mentioned case and reiterated again in the Final Order 1425 to 1427 dated 11.12.2007 [2008 (224) ELT 451 (Tri.-Bang). In order to arrive at different conclusion in the present proceedings new developments either in facts or in legal position proceedings new developments 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] .....

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owed the withdrawl of the said SLP to pusue the matter with commissioner (Appeals). The Supreme Court specifically directed that in case the appeal is entertained by the commissioner (Appeals), it will be considered on its own merits uninfluenced by any observation by the Delhi High Court in the impugned judgment. It is ascertained that the Commissioner (appeal-II), Bangalore had rejected the assessee s appeal on the grounds of limitation without considering or passing order on merits of the cas .....

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des. Reading together Note-I of Section XV, Note-2 of Section XVI and the scope of the entry in the above Tariff heading, it is apparent that there is no changed circumstances to warrant the change of classification as already upheld by the Hon bel Tribunal in the assessee s own case and followed by this office vide the above mention order in original for all the subsequent periods. It is pertinent to note that CTH 84369100 dealing with parts in the tariff in the column for unit Kg is mentioned. .....

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