TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate tribunal classifies GI sheet ducts under Chapter Heading 73.08 as part of AC system following SC ruling.</h1> <h3>CCE, Chennai Versus M/s. ETA Engineering Pvt. Ltd.</h3> The appellate tribunal classified ducts made from GI sheets under Chapter Heading 73.08 as part of the air-conditioning system, following a Supreme Court ... Classification of goods - ducts manufactured out of GI sheets - classified under CTH 73.08 or otherwise? - Held that: - the goods in question that ducts fall for classification under Chapter Heading 73.08 as part and parcel of the air-conditioning system as claimed by the assessees - reliance placed in assessee's own case Commissioner Versus E.T.A. Engg [2006 (4) TMI 526 - SUPREME COURT] - the goods are excisable falling for classification under Chapter 73.08 and exempt from payment of duty. The appellate tribunal ruled that ducts made from GI sheets are classified under Chapter Heading 73.08 as part of the air-conditioning system. The goods are excisable and exempt from duty based on the Apex Court's decision. The Commissioner's order was modified accordingly, and the appeals were disposed of in this manner.
TaxTMI 
TaxTMI 
