https://www.taxtmi.com/caselaws?id=254647 The Tribunal ruled in favor of the appellant, holding that the Curved Steel Roof Panels should be classified under Heading No. 7308 of the Central Excise Tariff, making them eligible for exemption under Notification No. 3/2005-C.E. The Tribunal overturned the Commissioner (Appeals)'s decision, emphasizing that the goods were fabricated at the site for use in construction work, thus qualifying for the exemption. The appeal was allowed, and the impugned order was set aside, confirming the correct classification and eligibility for exemption of the Curved Steel Roof Panels. en-us Mon, 28 Apr 2014 00:00:00 +0530 Sun, 28 Dec 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254647 The Tribunal ruled in favor of the appellant, holding that the Curved Steel Roof Panels should be classified under Heading No. 7308 of the Central Excise Tariff, making them eligible for exemption under Notification No. 3/2005-C.E. The Tribunal overturned the Commissioner (Appeals)'s decision, emphasizing that the goods were fabricated at the site for use in construction work, thus qualifying for the exemption. The appeal was allowed, and the impugned order was set aside, confirming the correct classification and eligibility for exemption of the Curved Steel Roof Panels. Case-Laws Central Excise Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254647