2015 (10) TMI 1965 - AT - Central Excise

Waiver of pre deposit - Classification of goods - Held that -Canopies manufactured by the appellants have no walls or windows and therefore would not fall under Chapter heading 94.06. As the impugned demand has been confirmed classifying the canopies under the said heading, we allow the stay petition, waive the pre-deposit of the impugned duty, fine and penalties and stay their recoveries during the pendency of the appeals. - Stay granted.

Summary

Issues:
1. Classification of the product involved.
2. Whether the clearances of M/s. ASP and M/s. ASPIL can be clubbed.
3. Valuation.

Classification of the product involved:
The appellants argued that their product, canopies for toll plazas and petrol pumps, should not be classified under heading 94.06 as they do not have walls, doors, or windows, which are essential components of pre-fabricated buildings. Citing a previous case, the Tribunal noted that not every structure is necessarily a building and observed that the canopies manufactured by the appellants, lacking walls or windows, do not fall under Chapter heading 94.06. Consequently, the Tribunal allowed the stay petition, waived the pre-deposit of the duty, fine, and penalties, and stayed their recoveries during the appeal process.

Whether the clearances of M/s. ASP and M/s. ASPIL can be clubbed:
The Tribunal did not delve into this issue in detail in the provided summary of the judgment. It appears that the primary focus was on the classification of the product under heading 94.06, leading to the decision to grant the stay petition based on the lack of essential building components in the canopies manufactured by the appellants.

Valuation:
The judgment did not elaborate on the valuation issue in the summary provided. It seems that the main contention and decision revolved around the classification of the product under heading 94.06 and the consequent grant of the stay petition based on the absence of walls or windows in the canopies manufactured by the appellants.

In conclusion, the Tribunal granted the stay petition filed by the appellants against the demand confirmed under Order-in-Original No. 34/COMMR/CEX/BPL-I/2013. The decision was based on the classification issue, where it was established that the canopies manufactured by the appellants, lacking walls or windows, do not fall under Chapter heading 94.06. As a result, the Tribunal waived the pre-deposit of duty, fine, and penalties, and stayed their recoveries during the pendency of the appeals.