2011 (1) TMI 119

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....s. Indira Sisupal, JDR for the Respondent Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy Date of Decision: 06.01.2011 Per Dr. Chittaranjan Satapathy   Heard both sides.   2. Shri R. Raghavan, learned counsel states that the impugned goods are nothing but boilers cleared in CDK/SKD condition. He contends that these are required to be assessed as boilers as clarified under Board ....

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....ecessary or expedient for the purposes of ensuring uniformity in the classification of excisable goods and the levy of duty of excise on boilers, designed for agricultural or municipal waste as also conventional fuel, and in exercise of the powers conferred under Section 37B of the Central Excise & Salt Act, 1944 (1 of 1944), the Board hereby orders that   (a) Benefit of the Notification N....