2002 (1) TMI 677

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....efit of Notification No. 61/90-C.E., dated 20-3-90. The terms of the notification reads as follows :- "NOTIFICATION No. 61/90-Central Excises, New Delhi, dated 20th March, 1990 GSR. (E) In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under Heading No. 73.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) fabricated at the site of construction work for use in such construction work from the whole of the duty of excise leviable thereon which is specified in the said Schedule." 2. In terms of the above notification and aft....

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.... Tariff Act, 1985. Goods under Chapter sub-heading 7308.90 become eligible for exemption from payment of duty vide Notn. No. 61/90, dated 20-3-90 as amended during the relevant period, which exempts goods falling under Heading 7308 of the schedule to the Central Excise Tariff Act, 1985, fabricated at the site of work for use in construction work at such site, from the whole of duty leviable thereon, which is specified in the schedule to the Central Excise Tariff Act, 1985. 16. I have also passed similar order on the same issue vide order Sl. No. 18/96, dated 09-02-96 in file C. No. V/84/15/17/95 Cx. Adj. 17. In the circumstances mentioned above, I hold that no duty is demandable from M/s. BC for the above processes, which is exe....

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....be set aside as the activity is not activity of construction work. 6. On the other hand, ld. Chartered Accountant submitted that the construction work is not used in restrictive sense in the notification. Such a restriction cannot be imposed in an exemption notification and he also submits that the issue is no longer res integra and this item on the very notification came up for consideration in the case of Nova Iron and Steel Ltd. v. CCE, Raipur, - 1997 (95) E.L.T. 495 (T) wherein the Division Bench at New Delhi have held that "ducts" supports are parts of structure classifiable under 73.08 and since the goods are fabricated/manufactured at plant site and falling under the said chapter heading, they are exempt under the said notifica....

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....s and windows and their frames and thresholds for doors, shutters, balustrades, pillers and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like prepared for use in structures of iron and steel." "Heading No. 84.21 : Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases." 7. We find that Chapter Heading 73.06 covers tubes, pipes and hollow profiles of iron or steel. Here we are concerned with the examination of a chimney fabricated/manufactured in a plant meant for the manufacture of sponge iron. The product no doubt is described by them as "hollow profiles". However, the product is not used in the manufacture of tubes or pipes of a chimney. N....