2002 (1) TMI 240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....adhwa, Member (J)]. - The appellants have challenged the impugned orders passed by the authorities below vide which they had confirmed the demand of duty of Rs. 2,53,052/- and have imposed personal penalty of Rs. 5,000/- on the findings that during the period from 21-3-95 to 31-3-95 and 6-10-95 to 13-11-95, the appellants had manufactured and cleared the various parts of the furnace by wrongly cla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e furnace. As such it cannot be said that the appellants have not manufactured the complete furnace but have only manufactured the parts of the furnace. He relies on the Tribunal's decision in the case of Vinar Systems Ltd. reported in 2001 (131) E.L.T. 372 (Tribunal) wherein under identical circumstances, the appellants' stay petition was allowed. 3. We have also heard Shri A.K. Mondal, ld. JD....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xistence in the appellants' factory. On a query being raised by the ld. Consultant as to whether that they have paid duty on the value of the entire furnace inclusive of the bought out items he replies in negative. He submits that there is no liability on the part of the appellants to pay duty on the bought out goods, which have already discharged the duty burden. 5. We find that the Tribunal i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is engaged in the manufacture of only some of the parts of the conveyor belts, the same have to be classified as parts under sub-heading 8431.00. In that case, the appellants were manufacturing only the component parts of conveyor belts and the other items were being bought by them from the open market. The component parts being manufactured by the appellants on clearance from their factory, wer....