9911796707
TMI Blog2000 (9) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... enue, the issue involved is whether the benefit of Notification 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. 3. On the other hand, Shri V.S. Venugopal, 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is apparent from this that bio-gas plant is nothing 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the classification list filed by them in 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 Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
