9911796707
TMI Blog2025 (3) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Apex Court vide its order dated 20.09.2024 has dismissed the same on monetary ground.
Conclusion - The goods are classified under Tariff Item 84369100.
The impugned order set aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal. 3. Heard both the parties and perused the material on record. 4. The learned Counsel for the appellant submits that the issue involved in this case is no more res integra and has been settled by this Tribunal in the appellant's own case for the earlier period in Excise Appeal No. 60493/2013 vide Final Order No. 61003/2016 dated 12.07.2016 [reported in 2017 (7) GSTL 243 (Tri. Chan.)]. He further submits that in the appellant's own case in earlier appeal, this Tribunal has considered the decisions of the various Courts on the issue and has come to the conclusion that disputed items appropriately to be classifiable under Tariff Item 84369100 of CETA, 1985 and not under 73.14. He further submits that the said decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the period 1999-2000, whereas the Hon'ble High Court's decision is in respect of the tariff as it existed in the late 1980s. We also further note that the Central Excise Tariff was switched over to 8 digit classification in 2005. The classification of the goods in the impugned order covering the period 2009-13 is to be decided on the basis of 8 digit tariff existing at the time of the present proceedings, viz. 2009-13. We have seen the Entry No. 8436 as it existed prior to 2005 and post-2005. The entry in the new tariff includes the parts of poultry keeping machinery which was not included in this heading prior to 2005. The Hon'ble Delhi High Court dismissed the writ petition pertaining to the earlier Entry No. 8436 (relating to only Pou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the classification of similar goods have been examined, it has been decided that the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of Tariff Item No. 8436 91 00. For clear understanding of the above conclusion, we reproduce Paras 16 and 17 of the order dated 16-5-2014 passed by the Commissioner of Central Excise, Hyderabad, which read as under : "16. The assessee's plea regarding earlier period is correct. The classification of these items in their own case has been settled by the Hon'ble Tribunal in the above-mentioned case and reiterated again in the Final Orders 1425 to 1427, dated 11-12-2007 [2008 (224) E.L.T. 451 (Tri.-Bang.). In order to arrive at different conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposing of the SLP filed by the assessee. 17. On the legal position, it is seen that Tariff Heading 8436 91 00 is not dealing with machinery or equipments per se but with parts of poultry keeping machinery or poultry incubators and broodes. Reading together Note-I of Section XV, Note-2 of Section XVI and the scope of the entry in the above Tariff heading, it is apparent that there is no changed circumstances to warrant the change of classification as already upheld by the Hon'ble Tribunal in the assessee's own case and followed by this office vide the above-mentioned order-in-original for all the subsequent periods. It is pertinent to note that CTH 8436 91 00 dealing with parts in the tariff in the column for unit 'Kg' is mentioned. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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