https://www.taxtmi.com/caselaws?id=344192 Welded wire mesh and poultry-farm components such as battery cages, poultry tops, bottoms and partitions supplied for poultry keeping machinery were treated as parts of machinery rather than articles of iron or steel. The post-2005 8-digit tariff structure was applied, and prior Tribunal reasoning was followed to place such goods under Heading 84369100 rather than Chapter 73. On that classification, the duty demand, interest and penalty based on Heading 73 could not stand. en-us Fri, 02 Jun 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344192 Welded wire mesh and poultry-farm components such as battery cages, poultry tops, bottoms and partitions supplied for poultry keeping machinery were treated as parts of machinery rather than articles of iron or steel. The post-2005 8-digit tariff structure was applied, and prior Tribunal reasoning was followed to place such goods under Heading 84369100 rather than Chapter 73. On that classification, the duty demand, interest and penalty based on Heading 73 could not stand. Case-Laws Central Excise Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344192