9911796707
TMI Blog2004 (11) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... e submission of the appellant is that they are a construction contractor and they carry out construction of aluminium doors, windows, curtain walls etc. at various sites. The work is carried out against contract on various buildings, hotels, offices etc. According to the appeal and affidavit of Shri V.K. Sharma, Managing Director of M/s. AGV Alfab Limited, the appellant purchased aluminium sections and after getting them anodized from outside, cut them to the required lengths for frames for curtain walls, windows etc. These are erected at site on buildings. The aluminium frames are, as per specification of customers, constructed on location. The method of construction as explained is that walls of buildings are first mapped and marked for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have perused the records and heard the learned SDR also. Duty demand has been confirmed in the present case on a finding that the appellant had manufactured "aluminium doors, windows, frames of curtain walls, alucobond panels and structural glazing etc." The consistent position of the appellant all through the proceedings was that the items in question are constructed on buildings and that they are part of fixed immovable property. The allegation raised in the Show-cause Notice was that M/s A.G.V. Alfab Ltd. manufactured and cleared doors and windows, frames of curtain walls etc. Para 13 of the Notice stated the following in respect of processes undertaken by the appellant : "From the foregoing it appears that the party is procuring raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ames are attached to the building in piecemeal and further pieces are added to take it to upper level..........never during the course of the whole activity, the curtain wall is first made as such and then attached to building. This is practically impossible. Once the structure is attached to building, the structure and the curtain wall so raised also get immovable property. Anything attached to building permanently is also an immovable property.....The sheer dimensions of the curtain wall makes it impracticable to be removed or taken away [para 8 of the Reply]. The impugned order has also noted that contracts are for curtain wall and laminated doors, rooms, windows, ventilators and partitions and the contract is awarded for aluminium works ..... X X X X Extracts X X X X X X X X Extracts X X X X
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