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TMI Blog2014 (11) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the Poultry keeping machinery. - Commissioner, Hyderabad vide his separate order-in-original dated 16.05.2014, passed in the case of wire mesh has taken note of the above developments and has held that wire mesh meant for use in the poultry form is properly classifiable under Heading No.8436 91 00. The Hon’ble Delhi High Court dismissed the writ petition [2012 (3) TMI 326 - Delhi High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enced by no observation of the Delhi High Court. - Prima facie case is in favor of assessee - stay granted. - Appeal No. E/60493 of 2013-EX(DB) - Stay Order No.52933 - Dated:- 25-8-2014 - Smt. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Naveen Bindal, Advocate For the Respondent : Shri Pramod Kumar, DR ORDER Per Archana Wadhwa: The appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowed Azra Poultry Equipments reported in 2012 -TIOL- 287 (HC-Del-CX) and held that the goods were properly classifiable as steel and iron wire, within the meaning of Heading 7314 and the same cannot be classifiable as machinery under heading 8436. Accordingly, the proceedings were initiated against the applicant by way of issuing of two show cause notices dated 10.10.2012 and invoking longer pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in the new Tariff includes the parts of the Poultry keeping machinery. The Hon ble Delhi High Court dismissed the writ petition pertaining to the earlier Entry No.8436, which related to only a Poultry Keeping Machinery and it is held that wire mesh cannot be treated as poultry keeping machinery. We are of the view that the same may not be strictly applicable to the new Tariff Entry, which specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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