9911796707
TMI Blog2011 (1) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that they had no locus standi to file appeal before this Tribunal. Therefore, the appellant preferred a Writ Petition before the Hon'ble High Court which was disposed of vide order dated 15-4-2005 [2008 (232) E.L.T. 419 (Bom.)] and remanded the matter back to this Tribunal. Thereafter, this Tribunal vide order dated 6-11-2007 [2008 (222) E.L.T. 422 (T) = 2009 (15) S.T.R. 760 (T)] dismissed the appeal of the appellant holding that the appellant does not qualify himself to be a 'person aggrieved'. The decision was challenged by the appellant before the Hon'ble High Court of Bombay in Central Excise Appeal No. 32 of 2009 which was disposed of by the High Court vide order dated 16-6-2009 [2009 (243) E.L.T. 492 (Bom.)] holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its. The said issue of classification was pending before this Tribunal. 4. As these decks were damaged due to repeated use by O.N.G.C., and purchased the same on auction through MSTC, the appellant undertook the activity of cutting the decks for easy handling and transportation. After sale of the scrap to the appellant, O.N.G.C. amended the release order incorporating clauses relating to payment of excise duty on the scrap sold by them. The O.N.G.C. further insisted that the appellant to fulfill all the conditions before taking delivery of the material. The appellant indicated that no excise duty was leviable on the waste and scrap sold to them and sought clarification from ONGC also. Thereafter, ONGC directed the appellant to execute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified as under :- "The goods so manufactured by M/s. HSL Vishakhapatnam have classified the said goods under CHS 8905 which after breaking up are classifiable under CHS 8908.00 attracting rate of duty @ 16% Adv. Therefore, in view of the above demand for whatever they have cleared in the form of scrap arising out of helidecks/temporary decks classificable under CHS 8908 is issued." From the show-cause notice it is clear that the impugned goods have been classified under Heading 8905 and as per the adjudication order the adjudicating authority has hold that the said goods cannot be classified under Heading 8905 and further classified the impugned goods under Heading 8907 which is beyond the scope of show-cause notice. Hence, the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show-cause notice is not sustainable at all. 6. On the other hand, the learned DR submitted that in this case the issue is not of the classification of the goods. In fact, as per show-cause notice, duty has been demanded on the scrap of iron and steel generated out of helidecks and temporary decks falling under Heading 89.08 which has been correctly determined by the adjudicating authority. He also submitted that the activity of cutting and dismantling of the floating structures/decks were took at the premises of ONGC and the permission for cutting and dismantling was given by ONGC to the appellant and it might be the situation that ONGC has excluded the price of the cutting from the price of auctioned iron and steel scrap. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to 89.07 when presented for the purpose of being broken up. Such vessels may be obsolete or damaged and may have had their instruments, machinery, etc., removed prior to presentation." 8.1 On bare reading of the said description of the goods, "vessels and other floating structures for breaking up" are classifiable under Heading 89.08, the issue before us is to impose duty on scrap iron and steel arising out of temporary decks and helidecks which can be rightly classifiable under Chapter 72 of the Central Excise Tariff Act under Heading Iron and Steel, wherein the Entry No. 72.30 ' reads as "Goods and materials of Chapter 72 obtained by breaking up of ships, boats and other floating structures". As the scrap of iron and steel has ari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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