TMI Blog2008 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Smt. R. Bhagyadevi, SDR, for the Respondent [Order per: P. Karthikeyan, Member (T)]. - This appeal filed by M/s. Swetha Engineering Limited is directed against an order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held that the goods cleared by the appellants (during April '95 to May '96) had been tailor-made for erection as steel structures for mounting boilers and accessories. He upheld the classification of the impugned goods, namely, steel structures under Chapter sub-heading 7308.90 ordered by the original authority as well as demand for differential duty of Rs. 6,89,56.65. Reiterating the grounds of the appeal, ld. Counsel for the appellants claims that the impugned goods constituted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 7308.50 covered structures for specific application such as construction of bridge, towers etc. the impugned goods were covered by the residuary heading 7308.90. She relies on the decision of the Larger Bench of the Tribunal in Mahindra Mahindra Ltd. v. CCE [2003 (190) E.L.T. 301 (Tri.-LB)]. It is submitted that the appellants constructed steel structures using raw materials like angles, plates and rods giving them the required shape to suit the structural design by mechanical manipulation. Therefore, the impugned goods were appropriately classified under CSH 7308.90. 3. We have carefully considered the facts of the case and the submissions made by both sides. We find that the appellants supplied plates, rods, angles, shapes, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and raw materials for structures, such as bridges, towers, doors and goods for use in construction work, the residuary entry 7308.90 covers parts prepared for use in similar structures not listed like the support for boiler. The appellants' argument that the mounting structures are part of the boilers as per the Indian Boilers Act, 1923 is misplaced. The definition of boilers and parts in the said Act is not relevant for classification of goods under the Central Excise Tariff. Moreover, the impugned items plates, rods and angles of iron or steel are not included in parts of boilers as per the Indian Boilers Act also. The definition of boiler in the Indian Boilers Act, 1923 reads as follows :- "boiler" means any closed vessel exceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal cited by ld. SDR in the case of Mahindra Mahindra Ltd. (supra) dealing with classification of structures that are removed for erecting immovable structures etc. it was held in para 15 as follows "(i) The immovable iron and steel structures not being goods will not fall under Heading 73.08 of the Excise Tariff. (ii) The structures or parts thereof mentioned in the parenthesis of Heading 73.08 illustrating parts of structures namely, bridges and bridges-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns as well as parts of structures such as, trusses, purlins, columns, beams, rafters, glazing frames, cran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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