TaxTMI 
TaxTMI 
2006 (11) TMI 424
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.... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2.  In 1995, the appellant supplied a "PTC tower" to Ministry of Defence. That supply was exempted from excise duty under order No. 56/3/97-CX dated 17th March 1997 of the Department of Revenue. Subsequently, in July 1998, the appellant supplied the Ministry of Defence "Jigs and Fixtures o....
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.... carry out any structural works like towers, bridges, roofing frameworks etc. In the present case, they were used to carry out structural works of PTC tower. The order noted that since jigs and fixtures could be utilized for many other purposes also, they should be classified under sub-heading 7308.90. 3. Submission of the learned counsel for the appellant is that Heading 73.08, which is for....
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....jigs and fixtures are for use in manufacture of other items. Obviously, said items cannot find classification under Heading 73.08, because that heading is for structure and parts of structure, for example, bridges and bridge sections, lock-gates, towers, lattice masts, roofs, etc. Jigs and fixtures in question were used in the manufacture of PTC tower. Therefore, they are in the nature of machine ....