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TMI Blog2000 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 205/88-C.E. is available to the roofing structures fabricated by M/s. Binny Ltd. for digester tanks. 2. Shri S. Kannan, ld. D.R. submits that the bio-gas plant consists of a digester tank and the roof structure; that the roofing structure manufactured by the respondents in their factory is transported to the site and welded to the Digester Tank; that the Notification No. 205/99 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Advocate submitted that they have entered into a contract for supply of bio-gas plant and what they have fabricated and supplied to their customer is a complete bio-gas plant; that bio-gas plant by itself is not and cannot be fabricated in a factory and as such, if literal interpretation is given to the serial number 14 in the table to the notification, the exemption will be otiose. He also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing but a closed Digester and as they are making roofing structure of the digester in their factory and putting it on the digester which come into existence at the site, it should be considered that they have made bio-gas plant as such in their factory and the benefit of the Notification should be extended to them; that the Collector (Appeals) appreciated these facts and extended the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988-89. In this classification list they had described their product as "BIO-GAS PLANT EQUIPMENT" and classified the same under sub-heading 8485.90 of the Schedule to the Central Excise Tariff Act. A perusal of Heading 8485 in the Central Excise Tariff shows that this heading covers machinery parts not specified or included elsewhere in this Chapter. Thus, it is apparent from the classification m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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