9911796707
TMI Blog2002 (5) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... der Tariff sub-heading 7308.90. However, the Commissioner held that in terms of Notification Nos. 61/90, 41/94 the ducts system classified under sub-heading 7308.90 are eligible for exemption from payment of duty. He has also held that ducts are technically pre-fabricated structure meriting classification under sub-heading 7308.90 of the Central Excise Tariff Act. He has held that goods under this Chapter headings become eligible for exemption from payment of duty vide Notification No. 61/90, dt. 20-3-90 as amended during the relevant time. Notification exempted goods, falling under the said sub heading, fabricated at the site of the work for using in construction work at such site, from the whole of duty leviable thereon, which is specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the construction work cited in the said Notification refers to construction of building, structures and not machinery/plant or other excisable goods and hence the duty demand is required to be confirmed and penalty to be imposed after denying the benefit of the said notification. 3. The ld. Consultant Shri R. Parthasarathy appeared for M/s. Devi Spinning Mills Ltd. and Shri M. Saravanan, Junior to Shri G. Suresh, Chartered Accountant appeared for M/s. Batliboi Co. and submitted written submissions and also the copy of the order passed in their own case in the Bench against the previous order of the Commissioner in the case of CCE,. Coimbatore v. Batliboi Co. reported in 2002 (142) E.L.T. 374 (T) = 2002 (50) RLT 211 (T). He contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in an exemption notification and he also submits that the issue is no longer res integra and this item on the very notification came up for consideration in the case of Nova Iron and Steel Ltd. v. CCE, Raipur, 1997 (23) RLT 303 (CECAT) = 1997 (95) E.L.T. 495 (T) wherein the Division Bench at New Delhi have held that ducts supports are parts of structure classifiable under 73.08 and since the goods are fabricated/ manufactured at plant site and falling under the said chapter heading, they are exempt under the said notification. He submitted that the issue being no longer res integra, hence appeals are required to be rejected. 7. We have carefully considered the submissions and have gone through the records. There is no dispute with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 84.21: Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. 7. We find that Chapter Heading 73.06 covers tubes, pipes and hollow profiles of iron or steel. Here we are concerned with the examination of a chimney fabricated/manufactured in a plant meant for the manufacture of sponge iron. The product no doubt is described by them as hollow profiles . However, the product is not used in the manufacture of tubes or pipes of a chimney. Now coming to the question, whether it is structure and part of structure of iron and steel or plates, rods, angles, shapes, sections, tubes and the like prepared for used in structure of iron or steel. We note that chimney of a speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abricated/manufactured at the plant site and falling under Chapter Heading 73.08 are exempted under Notification No. 61/90, we hold that Ducts and Ducts Supports are eligible for exemption benefit under the aforesaid notification. In the circumstances, the appeal is allowed with consequential relief in accordance with law. 8. On a perusal of the above finding, we are satisfied that the issue is fully covered and the benefit of notification has been rightly extended by the Commissioner. There is no merits in these appeals and hence the appeals of revenue are rejected. 5. We notice that the issue has already been decided in the assessee s own case and the Tribunal has confirmed the Commissioner (Appeals) in granting the benefit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
