2011 (7) TMI 1268 - AT - Central Excise

Classification of goods - ducts manufactured out of GI sheets - classified under CTH 73.08 or otherwise? - Held that - the goods in question that ducts fall for classification under Chapter Heading 73.08 as part and parcel of the air-conditioning system as claimed by the assessees - reliance placed in assessee s own case Commissioner Versus E.T.A. Engg 2006 (4) TMI 526 - SUPREME COURT - the goods are excisable falling for classification under Chapter 73.08 and exempt from payment of duty.

Summary

The appellate tribunal ruled that ducts made from GI sheets are classified under Chapter Heading 73.08 as part of the air-conditioning system. The goods are excisable and exempt from duty based on the Apex Court's decision. The Commissioner's order was modified accordingly, and the appeals were disposed of in this manner.