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TMI Blog2016 (1) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the clear and specific classification of the impugned items were available with effect from 1.3.1988. Prior to that date, the classification was sought to be made under 7308 90 : as ‘Misc’ ‘other articles of iron and steels’. Similar issue came into consideration before this Tribunal in Elecon Engineering Co. Ltd. (2005 (5) TMI 168 - CESTAT, NEW DELHI ) relying on decision in the case of Aruna Industries [1986 (5) TMI 169 - CEGAT, NEW DELHI] and in Wainganga Sahkari S Karkhana Ltd. [2002 (4) TMI 55 - SUPREME COURT OF INDIA], later confirmed by the Hon’ble Supreme Court in [2002 (4) TMI 55 - SUPREME COURT OF INDIA] and Hon’ble Bombay High Court decision in Sunflag Iron and Steel Co. Ltd. [2001 (2) TMI 147 - HIGH COURT OF JUDICATURE AT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Act, 1944, The Revenue contended that consequent to remand order of the Hon ble Supreme Court in the case of CCE, Jaipur vs. Man Structures Ltd. [2001 (130) ELT 401 (SC)], the Larger Bench of this Tribunal [2005-TIOL -1215-CESTAT-DLH-LB] held that these structures and the like articles are liable to excise duty under heading 73.08. The Revenue also relied on Tribunal s decision in M/s. Asian Tech Ltd. [2005 (189) ELT 420 (Tri-LB)] and M/s. Sangmeshwar Pipe and steel Traders [2002 (141) ELT 252]. It was prayed to set aside the order-in -appeal which is not legal and proper. 3. During the arguments, the learned AR stated that learned Commissioner (Appeals) order is not correct in view of Larger Bench decision (supra) of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the impugned goods pre and post 1.3.1988. The CETH 73.08 effective from 1.3.88 clearly covers structures and parts of structures like bridges, towers, roofs, doors and windows of iron and steel, plates, rods, angles, sheds, sections etc. prepared for use in structure of iron and steel. Thus, the clear and specific classification of the impugned items were available with effect from 1.3.1988. Prior to that date, the classification was sought to be made under 7308 90 : as Misc other articles of iron and steels . The Revenue seeks to rely on the Larger Bench decision of this Tribunal in Mahindra and Mahindra Ltd. [2005 (190) ELT 301 (Tri-LB]). The decision deals with period post 1.3.88. We find that similar issue came into considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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