2018 (2) TMI 542

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.... whereas the revenue has filed appeal against setting aside of demand of Rs. 8,62,863/- 2. The brief facts of the case are that M/s (KIWP)  are engaged in the manufacture of goods falling under chapter 72 & 84 of the schedule to the Central Excise Tariff Act, 1985. They had cleared various goods by treating them as Sugar Mill Machinary and paying duty @10% Adv. They were issued four show cause notices alleging that they have cleared parts of different machineries and not the complete machinery hence liable to pay duty @ 15% Adv. as the same  is not  complete Sugar Mill Machinery. The demands were confirmed by the adjudicating authority vide order dt. 28.01.97. M/s KIWP filed appeal before the Commissioner (Appeals) contend....

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....ared to M/s Jamkahndi Sugar Ltd. The demand is sustainable as the clearance is of value of Rs. 13,40,000/- out of the sugar plant value of Rs. 8,95,75,000/- which is below 1.5% of the total value  hence the goods cleared by the Appellant does not fall under the category of complete machine. In case  of goods cleared to M/s Tatyasaheb Kore Warna SSK Ltd. the Commissioner (Appeals) has erred in holding that as the complete system is designed and fabricated according to the specifications and requirements in terms of order placed by the Customer and is not a standard item for sale in market, therefore the entire system has to be considered as an individual item. The customer has entrusted the work of replacement of complete cane un-l....