TaxTMI 
TaxTMI 
2026 (8) TMI 236
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....appears that the Assessee adopted classification under CETH 84369100 - as parts of Poultry Keeping Machinery or Poultry Incubators and Brooders, which appears to have not been accepted by the Revenue. There were exchange of letters, recording of statements etc. and finally a Show Cause Notice dated 07.07.2017 was issued covering the period 01.04.2012 to 30.06.2017 proposing inter alia the rejection of declared classification and re-classify the goods in question under CETH 73089090 as 'Others'. 2. It appears that the Assessee filed a detailed reply along with photographs of the goods in question and also relying on various judicial pronouncements. Not satisfied with the explanation filed, the Adjudicating Authority viz. the Commissioner of GST & Central Excise, Coimbatore vide impugned Order-in-Original No.10/2017 dated 29.11.2017 proceeded to confirm the proposals as made in the SCN; the said findings in the Order-in-Original have been assailed by the Appellant in this Appeal before us. 3. Heard Shri Vikram Katariya, learned Chartered Accountant for the Appellant and Shri M. Selvakumar, learned Departmental Representative defended the Commissioner's order; we have carefully ....
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....oor Part and Centre Partition Part for Poultry Battery Cages. The process of manufacture as explained is that: the GI wire in coils (which forms the length of the cage part) are placed in the wire stand and fed into wire welder machine; The GI wire is straightened and cut and fed into wire welder machine according to the required width of the Battery Cage part; the welded mesh of the cage part comes out of the wire welder machine and cut according to determined design. The manufactured parts of Poultry Cages are cleared to clients who want to set up Poultry Farms in Tamil Nadu and Karnataka. Based on the oral work order given by poultry farms, they manufactured parts of the Poultry Battery cages and sent them under invoice mentioning the description as "Parts of the Poultry Battery Cages made from the GI Wire'. This is the factual finding recorded in the order which is challenged before us. 7. In the impugned order, the Adjudicating Authority has observed that Rule 6 of Central Excise Rules, 2002 casts an obligation on the Assessee to correctly determine the rate of duty and assess the duty payable on the excisable goods manufactured and cleared by them and that the claim of the....
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....Poultry Equipments Vs CCE & ST Chandigarh [2017 (7) GSTL 243 (Tri.-Chan.)], in the subsequent proceedings, the Commissioner (Appeals) has accepted with classification of the goods as 84369100. Hence, the reliance in the impugned Order-in-Original on the decision of Delhi High Court in Azra Poultry Equipments (supra) is clearly misplaced. 9. From a careful reading of the impugned order, following facts emerge: "2......the Officers of HPU visited the registered factory premises of Selvi Weld Mesh located at Ramasamy Gounder Thottam, Pannikkampatti, Palladam, on 30.5.17 and verified the manufacturing process of the excisable goods manufactured by them. Selvi Weld Mesh are engaged in the manufacture of Weld Mesh which are parts of Poultry Battery Cages i.e. Upper Portion, Bottom Part and Side Portions of different size and specifications. The construction of weld mesh in the bottom part is closely spaced and vary, depending upon the cate meant for chicks or chicken. The top part contains door to lift out the chicken from the box. - 5. As narrated in the facts above, the GI Wire in coils (which forms the length of the Cage part) are placed in the wire stand....
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...., Bottom Mesh part, Door Part and Centre Partition part in unassembled or disassembled form and after assembly, they become Poultry Cage and Battery Cage in the Poultry Farm. The above goods are identifiable parts of poultry cages which has also been admitted in the invoices issued by Selvi Weld mesh and they are used for construction of poultry cages or battery cages. It is also an admitted fact that the Battery Cages is not machinery as it does not have any mechanical functions of its own....... - 20.1 Clasification of Weld Mesh of Iron and Steel for Poultry Cages: 1) M/s.Sri Selvi Weld Mesh are engaged in the manufacture and clearance of excisable goods viz. Weld Mesh of Iron or Steel for Poultry Battery Cages. The raw material used for manufacture of the above goods is G.I. Wire (Galvanized Wire) of size 2mm to 4 mm. They manufacture Top Mesh part, Side partition Part, Bottom Mesh Part, Door Part and Centre Partition part for Poultry Battery Cages. .......... The manufactured parts of Poultry Cages are cleared to clients who want to set up Poultry Farms in Tamilnadu and Karnataka. Based on the oral work order given by poultry farms, they manufac....