9911796707
TMI Blog2025 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case are that the appellant is engaged in the manufacture and trading of Welded Wire Mesh, GI Welded Wire Mesh, GI Welded Wire, GI Wire Mesh, Chain Link, Chain Link Zali, Chechen Mess, GI Chain Link, GI Mesh, GI Mesh Roll, GI Powder Coating Mesh, GI Welded Mesh, Mess Roll, Grower Feeder, Layer Feeder, PVC Feeder, PVC Feeder & Pipe, PVC Feeder End Cap, PVC Feeder Joint, Side Zali, Chick Feeder, Chicken Feeder, Feeder, Feeder Cap, Feeder End Cap, Feeder Brackets. The officers of Headquarter (Preventive) Central Excise searched the factory premises of the appellant and during the search, statement of Shri Chander Shekhar Garg, Accountant of the firm, was recorded, who has disclosed the activities carried out by the appellant. Statement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 73.14. He further submits that the said decision of the Tribunal was appealed against by the Revenue before the Hon'ble Apex Court and the Hon'ble Apex Court vide its order dated 20.09.2024, in the bunch of the appeals in the case of CCE vs. M/s Grasim Industries Ltd and others, in which the appellant was also one of the party, has dismissed the appeals of the Revenue on monetary consideration. He further submits that the issue involved in the present appeal is identical as involved in the earlier appeal of the appellant. 5. On the other hand, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining to the earlier Entry No. 8436 (relating to only Poultry Keeping Machinery) and held that wire mesh cannot be treated as poultry keeping machinery. We further note that in the 8 digit classification, since the subsequent Entry No. 8436 specifically included the parts of the poultry keeping machinery, the Hon'ble Delhi High Court's decision may not be applicable to the new tariff entry including parts. We also note that this decision of Delhi High Court was challenged before the Hon'ble Supreme Court by way of filing SLP and the Apex Court vide its order dated 23-7-2012 [Azra Poultry Equipments v. Union of India - 2015 (323) E.L.T. A21 (S.C.)] allowed the SLP to be withdrawn, so as to pursue the matter with the Commissioner (Appeals) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 451 (Tri.-Bang.). In order to arrive at different conclusion in the present proceedings new developments either in facts or in legal position are required. It is seen that Hon'ble Delhi High Court has decided a similar issue in respect of Azra Poultry Equipment [2012-TIOL-287-HC-Del-CX]. In the said order, Hon'ble High Court of Delhi held that wire mesh manufactured by the petitioner even if sold to poultry farmer for assembling cages for poultry or battery of such cages cannot qualify as machinery under heading 8436 and would be an article of iron and steel wire within the meaning of heading 7314. This decision was passed after examining the above mentioned CESTAT order. However, M/s. Azra Poultry Equipments filed an SLP and Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the tariff in the column for unit 'Kg' is mentioned. In respect of specific machinery and equipment 'u' unit is mentioned indicating thereby that in respect of parts of poultry incubators and broodes, the standard unit is 'kilogram'. The standard unit is indicative of the nature of product. In the case, it is not individual part of machinery but wire mesh. The HSN Explanatory Note for poultry keeping machines, incubators and broodes specifies batteries, large installations equipped with automatic devices for filling the feeding trays, clearing floors and collecting eggs. The installation is very large and wire mesh supplied by the assessee forms part of said batteries which are attached to various other mechanical devices to make a functi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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