9911796707
TMI Blog2016 (7) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ructures fabricated and erected by the respondent at the site of NTPCL are not excisable goods classifiable under CTH 7308.90 and consequently duty liability does not arise. The Revenue has filed the present appeal against the above order. 3. The learned AR Ms.Changsen who appeared for the appellant argued that the Commissioner has erred in holding that the activity does not amount to manufacture. She relied upon the judgment laid in Mahindra & Mahindra Ltd. vs. CCE [2005(190) ELT 301 (Tri. LB)] to canvass the position that the fabrication work undertaken by M/s. HSWCL / respondent undoubtedly amounts to manufacture and the goods so fabricated were clearly classifiable under the Heading 7308.90. 4. The respondent , M/S. HSWCL entered into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gone through the appeal records and heard both sides carefully. 7. In the first place, consistent view has been taken in a number of High Court and Tribunal judgment that prior to 01/03/1988 being the date on which the tariff item 7308 was brought into effect, the process of converting bare angle into prepared angle will not amount to manufacture. 8. We also find merit in the appellants' contention that even in case the department contends that steel structure fabricated at site under T I-68, it was incumbent on the department to have accepted exemption of goods manufactured at site, which is not a factory, by virtue of Notification No. 46/81-CE dt. 01/03/1981. It is also seen that the Board vide order No.58/1/2002 CX dt. 15/01/2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first fabricated on the ground and thereafter were used in the designed structures which were erected by permanently fixing them in such structures. The relevant portion of the judgment reproduced below is noteworthy. 12. … … The question whether they would be included in the residuary sub-heading "Other" in sub-heading 7308.90 would obviously depend upon the fact whether they are prepared for use in structures and have acquired independent identity in their movable state before being permanently fixed in the structure like the items mentioned in the parenthesis while illustrating parts of structures. We have hereinabove, while referring to the demand of duty made from the appellants, referred to the nature of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
