2017 (10) TMI 741

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....or the Appellant Shri R. Subramaniyam, AC (AR) for the Respondent ORDER Per Bench The appellants are manufacturers of Ground Power Units and are registered with Central Excise Department. They were issued show cause notice alleging that they manufactured and cleared Control Panels for captive consumption without payment of duty. According to department, Ground Power Unit is an assembly....

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....lant, the Ld. Counsel Shri R. Bala Gopal, submitted that to manufacture Ground Power Unit, the appellants also manufacture control panels and use captively these controls panels in the manufacture of Ground Power Units. That these control panels are specifically and solely designed to suit Ground Power Units, parts of aircrafts, and are classifiable under 8803 and not under 8537 as the same cannot....

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....nvolved is November, 2006 to August, 2007. According to appellant, the Tribunal in their own case has held that Ground Power Unit is classifiable under 8803 in terms of Note 3 of Section XVII. The appeal filed by Revenue against the said decision was dismissed thereby maintaining the decision of the Tribunal. The learned counsel submitted that irrespective of classification, parts of aircrafts are....