2005 (9) TMI 348

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....t. Smt. Mythili, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal is by the Revenue. The respondents were engaged in the manufacture of electronic truck weighing systems, belt weighing systems, etc., which they used to manufacture for customers like railways, coal industries, cement industries, etc. under turn-key contracts. Under one such contract,....

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....was an immovable property and not 'goods' for the purpose of levy of Central Excise duty. He also classified the consoles/data processors under Heading 84.71 [automatic data processing machine] and held that the same were not parts of any weighing machinery. He relied on the Supreme Court's judgment in Mittal Engineering Works (P) Ltd v. CCE - 1996 (88) E.L.T. 622 (SC). Accordingly, ld. Commission....

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....jected by the Central Board of Excise and Customs vide Order No. 58/1/02-CX, dated 15-1-2002 issued by the Board under Section 37B of the Central Excise Act. After taking into account various decisions of the Tribunal as well as judgments of the Supreme Court including those in the cases of Mittal Engineering (supra) and Sirpur Paper Mills (supra), the Board accepted the legal position that, when ....