2016 (5) TMI 448

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en, Adv. And Mr. T. Harish Kumar,Adv. For the Respondent : Mr. A.K. Panda, Sr.Adv., Ms.V. Mohana, Sr.Adv., Ms. Shweta Garg, Adv.Ms. Sushma Manchanda, Adv., Mr. Arijit Prasad, Adv., Ms. Alka Agarwal, Adv. And Mr. B. Krishna Prasad,Adv. ORDER Appellant/Assesee herein is the manufacturer of machinery and parts for marketing pulp and paper, steel fabricated structures. On a scrutiny of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....demanded from it u/s 11A of the Central Excise Act, 1944. The assessee has filed its reply contending that it has rightly classified them under Central Excise Tariff sub heading 8402.90 in its 173B declaration filed on 03.03.1997 and again in declaration dt.02.04.1997, describing them as "Boiler Structure/Steel Structure for Boilers" as described by the customer in their purchase order. It further....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under appeal before this Court. It is not necessary to go into the merits of the controversy in view of the clarification issued by the Department itelf vide its order dated 2nd April, 2012. It is inter alia stated as under: "Accordingly it is clarified that those structural components which are to be used essentially as part of Boiler System would be classifiable as parts of Boiler on....