2016 (6) TMI 434

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m Generating Boilers" supplied to the customers in "Knock Down Condition" as per the contracts with the customers for supply, erection and commissioning of "Steam Generating Boilers" . That the period of dispute is from 16/3/1995 to 28/02/1997.Ld. Advocate argued that prior to 16/3/1995, there was no separate sub-heading for boiler parts under Central Excise Tariff Heading 8402.00 of the Central Excise Tariff Act, 1985 and the rate of duty was 10% ad-valorem. That w.e.f. 16/3/1995, Tariff Heading 8402 was divided into 8402.10 (all goods other than parts) and 8402.90 (parts). That the rate of duty on boiler parts w.e.f. 16/3/1995 was 15% whereas rate of duty under 8402.10 remained at 10%. It is the case of the appellant that 90% of the parts....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arts and is not including the value of bought out items for paying the duty. That prior to 16/03/1995, the appellant was declaring the description of the goods manufactured as boiler parts when Central Excise Tariff Heading 8402.00 was not having a separate classification for boiler parts. That after 16/3/1995, the appellant started to dispatch the products manufactured by them as Steam Generating Boiler. Ld. A.R. made the bench go through paras 4.19 and 4.20 of Order-in-Original dated 17/11/2006 passed by the adjudicating authority. It was also strongly argued by the Ld. A.R. that copies of contracts have not been furnished by the appellant to substantiate that complete Steam Generating Boilers were required to be manufactured for the cust....