2017 (2) TMI 374

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....nt. None, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed by the Revenue against the Order dated 28-9-2006 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The assessee is engaged in the manufacture of Shapes and Sections falling under Chapter 72 of the Central Excise Tariff Act. The controversy is about the c....

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....uildings of Heading No. 94.06) and parts of structures (for example bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frame works, doors and windows and their frames and thresholds for door shutters, balustrades, pillars and columns) or iron or steel plates, rods, angles, shapes, sections, tubes and the like, prepared for used in the structures of iron or steel - other....

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.... Central Board of Excise & Customs has issued a Circular No. 46/90, dated 21-11-1990 issued at the time of introduction of new Chapter 7308 which is relevant this reads as follows :- "The matter has been examined by the Board. It is observed that classification would have to be determined in accordance with the revised heading and scheme of classification in force from 1-3-1988. Heading 7308 CE....

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..... In other cases, it will be classified under 7216. From the manufacturing process outlined, we find that the bars are cold formed to give the shape of the sections and these sections are cut to the required length as per the customers' order. The manufacturing process does not mention any further process being carried out. 5. The assessee has claimed that a number of operations have to be....