2002 (5) TMI 768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e site. The ducts have been held classifiable under Tariff sub-heading 7308.90. However, the Commissioner held that in terms of Notification Nos. 61/90, 41/94 the ducts system classified under sub-heading 7308.90 are eligible for exemption from payment of duty. He has also held that ducts are technically pre-fabricated structure meriting classification under sub-heading 7308.90 of the Central Excise Tariff Act. He has held that goods under this Chapter headings become eligible for exemption from payment of duty vide Notification No. 61/90, dt. 20-3-90 as amended during the relevant time. Notification exempted goods, falling under the said sub heading, fabricated at the site of the work for using in construction work at such site, from the w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting aside the Commissioner order. He contended that the construction work cited in the said Notification refers to construction of building, structures and not machinery/plant or other excisable goods and hence the duty demand is required to be confirmed and penalty to be imposed after denying the benefit of the said notification. 3. The ld. Consultant Shri R. Parthasarathy appeared for M/s. Devi Spinning Mills Ltd. and Shri M. Saravanan, Junior to Shri G. Suresh, Chartered Accountant appeared for M/s. Batliboi & Co. and submitted written submissions and also the copy of the order passed in their own case in the Bench against the previous order of the Commissioner in the case of CCE,. Coimbatore v. Batliboi & Co. reported in 2002 (14....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 (23) RLT 303 (CECAT) = 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 notification. He submitted that the issue being no longer res integra, hence appeals are required to be rejected. 7. We have carefully considered t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ections, 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. Now coming to the question, whether it is structure and part of structure of iron and steel or plates, rods, angles, shapes, sections, tubes and the like....