2018 (3) TMI 759

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....rdeshi, Shri N.T.Bhatnager and Shri J.J. Pandian, Advocate, for appellant Shri Sanjay Hasija, Supdt. (AR), for respondent Per: Anil Choudhary The question is whether the C.I. Roller and separators used by the Railway department for transportation, in 'end unloading rake' to unload the welded rails measuring more than 13 Mtr length, whether the same are classifiable under Chapter 84.31 of CETA o....

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....ased to confirm the demand of Rs. 31,33,384/- on C.I. rollers and separators and Rs. 15,99,692/- as duty on waste and scrap cleared. Further, a penalty of Rs. 47,33,076/- was imposed under Section 11AC of the Act. Further, a penalty of Rs. 1 lakh was imposed under Rule 25 of Central Excise Rules, 2002. Also demanded interest on the total amount of duty demand confirmed. 4. Being aggrieved, the ap....

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....ally by permanent heavy plates known as separators. There are 4 tiers of rails separated vertically by cast iron rollers. As there is no crane facility available to unload these long rails at renewal/new lines sites, a special arrangement is made to unload rails from end of rake by modifying 3 additional wagons for this purpose. A complete set of 9 wagons for long rail transportation & 3 wagons fo....