2000 (11) TMI 1090

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....arma, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal dated 7-10-99 passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of Gantry Crane and Gangsaw Machines. During the period October, 1996 to February, 1997, it was found that the appellants cle....

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....learing under a consolidated invoice showing different Challans under which the machine in part was cleared. He submits that as the appellants were clearing complete Crane and Gangsaw Machines, therefore, they were liable to duty as such. 4. He further submits that in the show cause notice the Revenue is admitting the fact that the appellants were clearing Gantry Crane and Gangsaw Machines i....

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....e, liable for duty as parts. He further submits that in a situation where a complete machine is cleared in parts, Central Board of Excise and Customs issued a Circular No. 252/86/96-CX dated 16-10-96 which prescribes a procedure for removal of such consignment. His contention is that the appellants had not followed the procedure as laid down in the Circular. He, therefore, submits that duty was ri....

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....r of Central Excise, reported in 1997 (95) E.L.T. 644 and in the case of Flat Products Equipment (P) Ltd. v. Commissioner of Central Excise, Mumbai reported in 2000 (115) E.L.T. 629 (Tribunal) = 1999 (35) RLT 933 (CEGAT) held that where a complete machine is cleared because of convenience of transportation in piecemeal on different days in form of parts and assembled at site, such machines are to ....