TaxTMI 
TaxTMI 
2016 (11) TMI 996
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....iciently and to avoid breakage. The appellants get the pallets and trolleys fabricated on labour charge basis from M/s.Yash Engineers in their factory by supplying the raw materials. A show-cause notice was issued to the appellant seeking to recover duty on these pallets and trolleys seeking to classify under heading 7308.90 of CETA and seeking to denied the benefit of notification No.67/95-CE dated 16/03/95. Notification No.07/95-CE interalia exempted capital goods as defined in Rule 57Q of the Central Excise Rules, 1944 manufactured in the factory and used within the factory of production. The original adjudicating authority has held that the goods are not classifiable under heading 84.27 or 84.28 as claimed by the appellant, but they are....
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....fication No. 217/86-C.E., which exempts the goods used within the factory of production and observed that as the provisions of notification are similar to Rule 57A, the benefit has to be extended to the plastic crates, as input. The plastic crates were also held to be input in the case of M/s. GKN Sinter Metals Ltd. v. CCE Pune-I - 2008 (224) E.L.T. 560 (Tri.-Mumbai). He argued that the decision of Maruti Udyog Ltd. (supra) has been given in respect of definition of capital goods as is existed in the year 1995-96 and is not applicable to the definition of capital goods as it existed in the year 1999-2000. He further argued that the table annexed to Rule 57Q of the CER, 1944 covers all components/spares and accessories of the goods specifie....
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....wo issues have arisen in respect of these pallets. First relates to its classification and second issue is as to whether the appellant, in respect of the aforesaid pallets, can claim benefit of Notification No. 67/95-C.E. dated 16-3-1995, as amended and prevalent on the date when the dispute arose, namely, in the year 1999. 4. The appellant had filed its declaration claiming classification under Chapter Heading 84.31 and had also claimed benefit of the aforesaid Notification. This was denied by the adjudicating authority and the view of the adjudicating authority has been affirmed by the CESTAT in its impugned judgment dated 1-12-2004. As per the Department the goods in question are to be classified under Chapter Heading 7326.90. 5. We ha....
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....at inserts were not parts of the excavator as "the excavator was operational even without these inserts and they were meant only to improve the life of the teeth provided with the scoopers". In the present matter also the fork-lift truck is operational without pallets and as such pallets are not parts of the same. If the contention of the Respondent is accepted, motor sprit will be part of a motor car as the same cannot be used without it. Once it is held that pallets are not parts of fork-lift truck, Note 2 to Section XVI is not attracted as it only provides guidance for the classification of parts and not all goods which are used or to be used with the machineries falling in Section XVI of the Tariff. The learned SDR has rightly distingui....
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....the duty of excise leviable thereon which is specified in the Schedule to the Central excise Tariff Act, 1985 (5 of 1986): Provided that nothing contained in this notification, shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a unit in a Free Trade Zone or to a hundred per cent export-Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or to a unit in Software Technology Parks or supplied to the United Nations or an International Organisation for their official use or supplied to projects funded by the United Nations or an International Organisation, on which exemption of duty is available under the notification of the Government of India in the Ministry ....
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.... said Act; (ii) goods classifiable under Heading No. 36.05 or 37.06 of the Schedule to the said Act; (iii) fabrics of cotton or man made fibres falling within Chapters 52, Chapter 54 or Chapter 55 of the Schedule to the said Act; (iv) fabrics of cotton or man made fibres falling within Heading No. 58.01, 58.02, 58.06 (other than goods falling within Sub-heading No. 5806.20), 60.01 or 60.02 (other than goods falling within Sub- 8. As per para (i) above, capital goods which are defined in Rule 57Q of the Rules, manufactured in a factory and used within the factory of production are exempted. We perused the definition of "capital goods" appearing in Rule 57Q which was in operation at the material time and find that the goods ....