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TMI Blog2013 (11) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... at the hands of Unit-II as part of GPU and classifiable under Heading 88.03, "parts of goods of Heading 88.01 or 88.02" - there is dispute of the facts on the clearance of semi-finished alternators, as claimed by the applicant from their Unit-I Unit to Unit-II - it appears that the applicant manufactures alternator, which has essential character of alternator - the applicant has failed to make a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.6/2002, dated 01.03.2002 and 6/2006, dated 1.03.2006. 2. According to the Revenue, these alternators are of essential character and, therefore, it would be classifiable under Heading 85.01. Commissioner confirmed demand of duty of Rs.1,03,51,757/- along with interest and penalty for the period May,'03 to Mar.'09. By the earlier order, the Tribunal remanded this matter on the ground that the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, according to the assessee, the alternators manufactured are semi-finished ones and it is completed at the hands of Unit-II as part of GPU and classifiable under Heading 88.03, "parts of goods of Heading 88.01 or 88.02". It is seen from the adjudication order that the applicant admitted that the alternator was assembled in their Unit and cleared to Unit-II for quality control, testing, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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