TMI Blog2017 (7) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... COCK & WILCOX LTD. [2005 (1) TMI 145 - CESTAT, MUMBAI], where it was held that the impugned goods are classifiable under CSH 8402.10 upholding the classification adopted by respondents/assessee - appeal dismissed - decided against Revenue. - E/843/2005, E/114/2006 & E/115/2006 - 41271-41273/2017 - Dated:- 24-7-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The respondents entered into contract for supply of boiler/boiler parts. In the impugned order, the finding is that the clearances made were components of boilers against orders for supply of boilers. 3. At the time of hearing the Ld Counsel Shri S.Muthu Venkataraman appearing for respondents, namely BHEL submitted that in respondents' own case, the Tribunal vide Final Order No.377/09 dt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parts removed from the factory have to be classified as parts under Sub-heading 8402.90. Secondly the value of brought out items should be added to the assessable value of the boilers in case it is considered that the respondent removed boilers in unassembled form from their factory, according to the excise authorities. The respondent contends that the bought out items are accessories and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the assessable value of boilers. (emphasis added) 4. The Ld. AR has reiterated the grounds of appeal. 5. We find that the issue stands covered by the decision of the Tribunal in the case of BHEL as well as the judgement reported in the case of Thermax Bobcock Wilcox Ltd. (supra). Following the same we find no merits in the appeals filed by department. 6. The appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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