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TMI Blog2016 (6) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be remanded back to the adjudicating authority for de novo consideration. Appellant should produce all the relied upon case laws/expert opinion before the adjudicating authority to establish that the finished goods supplied have the essential character of the steam boilers. Needless to say that an opportunity of personal hearing should be extended to the appellant by the adjudicating authority before deciding the issue in remand proceedings. Appeal filed by the appellant is allowed by way of remand to the adjudicating authority. X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant relied upon the case of Commr. of Central Excise, Pune-I Vs. Thermax Bobcock & Wilcox Ltd. reported in 2005 (182) E.L.T. 336 (Tri.-Mumbai). He made the bench go through para 6 (a) of this case law to argue that incomplete boilers supplied in several consignments by the manufacturer have been held to be classifiable under CETH 8402.10 as per rule 2 (a) of the Rules of Interpretation to the Central Excise Tariff. 2.1 Ld. Advocate appearing on behalf of the appellant also relied upon the order-in-original dated 26/09/2000 passed by Deputy Commissioner of Central Excise, Gulbarga where the same boilers by their Sahabad Unit have been held to be classifiable as complete boilers. On a specific query from the bench it was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared by the appellant after 16/3/1995. It is the case of the appellant that the goods manufactured by them are in the form of assemblies and sub-assemblies as incomplete boilers which should be classified as steam boilers under sub-heading 8402.10 as per Rule 2 (a) of Rules of interpretation to the Central Excise Tariff. Appellant has relied upon one order-in-original passed by D.C., Central Excise, Sahabad where the same goods have been classified as boilers under 8402.10. It is also the case of the appellant that under similar factual position, CESTAT, Mumbai, in the case of Pune-I Vs. Thermax Babcock & Wilcox Ltd. (Supra) has held the incomplete boilers will have to be classified under 8402.10. However, it is observed that neither the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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