1997 (9) TMI 181 - AT - Central Excise

Summary

Issues Involved: Determination of whether the appellant cleared cranes or parts of cranes and the appropriate duty rate applied.

Summary:
The appellants, engaged in manufacturing Tower Cranes and EOT cranes, were alleged to have cleared parts of cranes by misrepresenting them as complete cranes, leading to duty evasion. The appellants contended that cranes are bulky machines requiring assembly at the site, and contracts were for design, manufacture, and installation at the site only. They supplied cranes to various entities and provided detailed documentation to support their claim.

The Revenue argued that the appellants accounted for the goods as parts of cranes in their records, and therefore, duty should be levied accordingly. However, the appellants presented evidence showing orders for complete cranes, filing of price lists, and clearance of cranes under gate passes, indicating the supply of complete cranes and not just parts.

After considering the arguments and evidence presented, it was concluded that the appellants indeed cleared complete cranes during the relevant period and not just parts. As a result, the impugned order was set aside, and the appeal was allowed.