TaxTMI 
TaxTMI 
2024 (1) TMI 81
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....m Hollow Profiles classifiable under Chapter Sub Heading 7604 of the schedule to CETA, 1985. The brief facts are the appellant is supplying goods to 100% EOU based on CT-3 certificate received by them from the jurisdictional Central Excise officer of 100% Export Oriented Unit and they are clearing the goods by following the prescribed procedure. On receipt of the goods by the 100% EOU, the appellant receives back the Application for Removal of Excisable Goods (ARE) form certifying the re-warehousing of the goods by the 100% EOUs. The copies of the ARE forms are filed with the jurisdictional Central Excise Office of the appellant. This activity, which was being carried out by the appellant for a long time and at no point, the jurisdictional ....
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....g equipment or spares, parts of air-conditioning system is no ground to demand duty particularly, when the CT-3 certificate was issued by jurisdictional Central Excise officer of the user industry and in those CT-3 certificates all the details have been furnished and there is no suppression even from the user industry; they are expected to look into the fact as to whether there is a proper certificate for the goods to be dispatched by them and they have to ensure that the goods are to be sent under the cover of ARE-3 and follow up to get the re-warehousing certificate, which they have done in the instant case; they are not required to look into the enduse of the product supplied by them and there is no such requirement in law; the Departmen....
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.... i. Marmago Steel - 2001 (137) E.L.T. 381 (T) 5. With regard to the case-law of M/s. Godrej and Boyce Manufacturing Company Ltd., relied upon by the learned Commissioner, the appellant contends that there are large number of decisions, wherein when the goods are removed under CT-3, action if any has to be initiated by the officer in-charge of the 100% EOU as per the procedure laid down under the Central Excise (Removal of Goods at Concessional rate of duty for manufacture of excisable goods) Rules, 2001. In this regard they have relied on the following case-laws: a. Commissioner of C. Ex., Cochin Vs. BPL Systems & Projects - 2002 (144) E.L.T. 437 (Tri.-Bang.) b. Commr. of C. Ex., Mumbai-II Vs. Godrej & Boyce Mfg. Com....
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....ing, press brake, power press machines. The ducting systems thus produced is nothing but a hollow square profiles of galvanized steel sheet along with parts like flange, gasket, corner, carriage bolt, cleat, flange nut used for delivering either warm or cool air to entire area of the manufacturing plant/ office building/ airports/railway tunnels/metro etc., which form part of the air-conditioning system. He has also enclosed the process flow chart along with the certificate giving the process details of the items manufactured by the appellant. He has also certified that he has verified the relevant drawings/catalogue and manufacturing process of M/s. Rolastar Pvt. Ltd. and that the ducting system manufactured by the appellant is part of an ....
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....spectively and not as parts, accessories or equipment of air-conditioning system/ air-conditioning equipment and that at the time of clearance, the appellant is not aware as to how the materials are used whether as a part of air-conditioning system or parts and accessories of air-conditioning system. The show-cause alleges that; the appellant has not sought any clarification for the department to know the exact nature of the goods; they have misdeclared the goods as parts or accessories of Air-conditioner / Air-conditioning equipment / Air-conditioning systems to wrongly claim the benefit of Notification No. 22/2003 dated 31.03.2003. 11. We have perused the submissions in reply to the show-cause notice, during the hearing before the orig....
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....nnect with the packaged air conditioner. 14. We find that the appellant has supplied ducting for an airconditioning system to the user industry (100% EOU), which is essential for the Air Conditioning System. Hence, we find that the items supplied are a part of the air-conditioning system. The ducting system is customized as per the building layout of the user industry. Revenue has contended that the goods are classified under Chapter sub heading 7304.10 and 7304.90 and not as parts of air conditioner, and also that the appellant does not know where the goods will be used. We find that the goods are custom made and the goods are for use in an air conditioning system. The industrial establishments use Central Airconditioning system because....