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TMI Blog2023 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... urt held that the parts which has been cleared by the appellant are inter-mediate parts of final product consisting of all raw materials becomes the final structure which is identifiable, therefore, on the clearance of this intermediate parts, no duty is leviable. Therefore, following the said decision, as the appellant has cleared the above said parts being intermediate product for fabrication of the entire structure, which is identifiable, therefore, it is held that the appellant is not liable to pay duty on the intermediate parts cleared by them for fabrication of the structures identifiable as Gantry Crane. Thus, no duty is payable by the appellant. Accordingly, the impugned orders are set aside and the appeals are allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicated, demand of duty was confirmed agasint the appellant alleging that they have manufactured excisable goods which were cleared without payment of duty. Against the said orders, the appellant is before us. 3. Heard the Ld.AR for the department. 4. We find that a similar issue has been examined by the Hon ble High Court of Karnataka in the case of Thungabhadra Steel Products Ltd. v. UOI [1998 (98) ELT 334 (Kar.)], wherein the facts and circumstances of the case are as under:- The petitioner is a Public Sector Undertaking jointly owned by the Government of India, Government of Karnataka and Andhra Pradesh. The petitioner is engaged in the fabrication of hydraulic gates of different types and dimensions, hoists and gantry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point of time, they are offered for sale in the market. And the Hon ble High Court observed as under:- 13. As against these submissions made by the learned Counsel for the petitioner, the learned Counsel representing the Department submitted that there is a distinction between the intermediate parts and the final products consisting of all raw materials and he also submitted that all intermediate parts go into the products and the final structure is emanating; each part is easily identifiable as they are made up of all raw materials and though the final product consisting of all raw materials, which becomes an immovable property, is not liable for duty; the other identifiable part that goes to make the final product is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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