TMI Blog2023 (8) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... lusion that it is classifiable under Chapter 94 and not Chapter 84 of CETA, 1985. Also, discussing in the impugned orders, the learned Commissioner also made a reference to the order of Commissioner, Pune about the classification of identical items by B.G. Shirke Construction Technology Pvt. Ltd. The Pune Commissionerate also classified the items manufactured by M/s. B.G. Shirke Construction Technology Pvt. Ltd., under Chapter sub-heading 9406 00 99 and the appeal was stated to be pending before the Tribunal of Mumbai Bench in [ 2023 (1) TMI 296 - CESTAT MUMBAI ]. The Tribunal at Mumbai, after detailed discussion of the Silos functions, HSN etc. in its order dt. 25.11.2022 concluded that the classification of the said Silos would be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Rs.1,51,67,812/-. The demand notices were adjudicated and the same were confirmed with interest and penalty under the respective orders. Hence, the present appeals. 3. At the outset, the learned advocate for the appellant submits that this is the 3rd round of litigation before this Tribunal. In the earlier rounds, the Tribunal directed to examine the implications of the claim of classification under Chapter 84 of CETA, 1985, taking note of all samples, purchase orders, brochures etc.; however, the Commissioner continued to classify the same under Chapter sub-heading 9406 00 93 of CETA, 1985. Also the Commissioner in the impugned orders referring to the classification of B.G. Shirke Construction Technology Pvt. Ltd. held that the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds accordingly with interest and penalty. The Commissioner in the impugned orders, analysing the functions and implications of the relevant chapters of the sub-heading, came to the conclusion that it is classifiable under Chapter 94 and not Chapter 84 of CETA, 1985. Also, discussing in the impugned orders, the learned Commissioner also made a reference to the order of Commissioner, Pune about the classification of identical items by B.G. Shirke Construction Technology Pvt. Ltd. The Pune Commissionerate also classified the items manufactured by M/s. B.G. Shirke Construction Technology Pvt. Ltd., under Chapter sub-heading 9406 00 99 and the appeal was stated to be pending before the Tribunal of Mumbai Bench. We find that the Tribunal at Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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