https://www.taxtmi.com/caselaws?id=766806 Welded wire mesh specifically made for poultry use was treated as classifiable as a part of poultry keeping machinery under Tariff Item 8436 91 00, not as iron and steel goods under Chapter Heading 73.14, because the goods functioned as integral components of poultry machinery. The Tribunal followed its earlier view in a similar case and noted no contrary binding higher-court decision on merits. On that basis, the central excise duty demand, interest, and penalty were held not sustainable, and relief followed in favour of the assessee. en-us Fri, 14 Feb 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766806 Welded wire mesh specifically made for poultry use was treated as classifiable as a part of poultry keeping machinery under Tariff Item 8436 91 00, not as iron and steel goods under Chapter Heading 73.14, because the goods functioned as integral components of poultry machinery. The Tribunal followed its earlier view in a similar case and noted no contrary binding higher-court decision on merits. On that basis, the central excise duty demand, interest, and penalty were held not sustainable, and relief followed in favour of the assessee. Case-Laws Central Excise Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766806