2023 (8) TMI 701

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....disposal. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Transformer Oil Filter machines falling under Chapter 8421 29 00 and Seed Processing machinery falling under Chapter 8437 80 90 and also Silos. The Revenue disputed the classification of Silos alleging that these are silos for storing ensilage; hence classifiable under Chapter sub-heading 9406 00 93 whereas the appellant claimed its classification under Chapter 8437 10 00 of CETA, 1985. Periodical show-cause notices were issued demanding duty under Chapter 94 for the period from June 2006 to December 2014 (Appeal No.E/21027/2019) amounting to Rs.12,70,50,945/-; from October 2015 to March, 2017 and April 2017 to June 2017 (Appeal No.E/....

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....G. Shirke Construction Technology Pvt. Ltd., being referred to by the Commissioner in the impugned order while classifying the Silos manufactured by the appellant; therefore the said facts of the said case are similar to the facts of the present case. Learned counsel further submits that the order of the Tribunal at Mumbai has been accepted by the Revenue. In support, he has placed letter dt. 16/03/2023. 4. Learned AR reiterates the findings of the Commissioner. 5. Heard both sides and perused the records. We find that the short question involved in the present case is the classification of "Galvanized Silo Solution systems" which the Revenue proposed to classify under 9406 00 93 and the claim of the appellant is under Chapter heading 843....

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....on code introduced by the Central excise Tariff Amendment Act, 2004. We also take note of the Shipping Bills field by the appellant classifying the same goods under CTH 843709090 and assessed by the Custom Authorities at Nhava Sheva under the said heading. 4.19. In view of the discussions as above we do not find any merits in the impugned order classifying the impugned goods cleared by the appellant under CETH 94060099 and demanding the duty accordingly. 4.20. When the issue was taken up and decided upto tribunal in 1995, all the facts were in the knowledge of the revenue since then. The amendment scheme of classification from 6 digit to 8 digit was introduced in 1995 and the Office of Chief Commissioner has rendered the opinion after e....