2017 (7) TMI 896

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....nt Shri S. Muthuvenkatraman, Advocate For the Respondent ORDER Per: Bench The issue involved in all these cases being the same, they were heard together and disposed by this common order. 2. The issue involved is with respect to the classification of boiler parts cleared by respondents. The respondents/assessee have adopted the classification as CSH 8402.10 while the department contends the s....

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....upholding the classification adopted by respondents/assessee. The Tribunal in the said judgement had followed the proposition laid in CCE, Pune I Vs Thermax Bobcock & Wilcox Ltd. - 2005 (182) ELT 336 (Tri-Mum). This judgement was relied upon by the Ld. Counsel. The relevant portions of the judgement in the case of Thermax Bobcock & Wilcox Ltd. is reproduced as under : "4. The dispute pertains fir....

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....s complete functional unit, comes into existence only after the goods cleared from the factory and bought items directly received at site, are assembled at site. It is argued that the contract is for erection of a boiler and therefore the value of the bought out item form part of the assessable value. The fact that no processing was done on the bought out items and that no credit is availed is imm....