2011 (4) TMI 312

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..... d that: - it does not qualify to be termed as a floating structure – product is classifiable under chapter sub heading no. 3926.90
Appellant Represented by: Shri V K Singh, SDR Respondent Represneted by: None CORAM: B S V Murthy, Member (T); Ashok Jindal, Member (J) Per: B S V Murthy: M/s Garware Marine Industries Ltd. are engaged in the manufacture of excisable goods viz. P.V.C. Floats fal .....

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..... l, the assessee had filed an appeal before the Commissioner(Appeals) who has allowed the assessees appeal and set aside the impugned order of lower authority on the following grounds:- (i) PVC float is a small item made of P.V.C which is used to support fishing net. This float is used as an attachment to fishing net. It cannot certainly be called as something made of several pieces. Hence it doe .....

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..... period cannot be invoked in this case as there is no suppression of facts. The product already classified under Ch. 39.26 since 1994 and declared in the classification list. 2. Revenue is in appeal. 3. The learned SDR on behalf of the Revenue submitted that PVC float manufactured by the respondent is like a buoyant to fishing net and CETH 89.07 is specific for floating structure. He also submit .....

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..... ding covers certain floating structures not having the character of vessels. They are generally stationary when in use and include: (1) Pontoons of the hollow cylinder type used for the support of temporary bridges etc. But pontoons having the character of vessels are excluded (heading 89.01 or 89.05) (2) Floating tanks used to contain live crustaceans or fish. (3) Floating tanks used in cer .....

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..... oes not sink. Therefore, they do not have integrated function of items such as buoys and beacons. We do not find any merit in the contention of the Revenue that the product is akin to the items specified under heading 89.07. We agree with the view taken by the Commissioner(Appeals) that it does not qualify to be termed as a floating structure. 7. In view of the above discussion, we find no merit .....

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