TaxTMI 
TaxTMI 
2005 (5) TMI 108
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.... E/144/04 Company O/O No. 16/ 2003 dated 24-9-2003 CCE, Bangalore -I Rs. 49,98,655/- Rs. 49,98,655/- under Sec. 11AC + Rs. 12,00,00/- u/r 173Q/25 of CE Rules 1944/2001/2002 2. E/145/04 MD -do- -do- NIL Rs. 1,00,000/- u/r 209A and 26 of CE Rules 1944/2001/2002 3. E/1302/04 Deptt. -do- CCE, Bangalore II - - 4. E/701/04 Company O/O No. 06/04 dated 26-3-2004 CCE, Hyderabad II Rs. 36,949/- Rs. 36,949/- under Sec. 11AC + Rs. 4,000/- u/r 173Q/25 of CE Rules, 1944/ 2001/2002 5. E/702/04 MD -do- -do- NIL Rs. 2,000/- u/r 209A and 26 of CE Rules 1944/ 2001/2002 6. E/703/04 Company O/O No. 05/04 dated 26-3-04 CCE, Hyderabad II Rs. 45,101/- Rs. 45,101....
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.... the Commissioner, Bangalore, Revenue has come in appeal on the ground that the Commissioner had given the cum-duty benefit to the party when the matter is pending with the Apex Court. The appellants have strongly challenged the findings of the adjudicating authorities. 3. S/Shri G. Shivadas, and Anil Kumar, learned Advocates appeared on behalf of the appellants (Craft Interiors Ltd.) and Shri L. Narasimha Murthy, learned SDR appeared for Revenue. 4. The learned advocates adduced the following arguments. (i) The show cause notice proposed classification of all the goods in question under Chapter Sub-heading 9403 and demanded consequential duty. The appellant submitted that some of the items like flush doors, wooden doors, gla....
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....es covers only those items which are moveable in the first place and are complete before being placed either on the floor or on the ground or in the case of cupboards before being fixed to the wall. The chapter would not cover items, which emerge either as part of the moveable property or are erected stage by stage for completion. The following case laws were relied on : (a) Triveni Engineering & Industries Ltd. & Anr v. CCE & Anr. - 2000 (120) E.L.T. 273 (S.C.) (b) C.B.E. & C. Circular No. 58/1/2002-CX., dated 15-1-2002 - 2002 (139) E.L.T. T38 (c) TTG Industries Ltd. v. CCE - 2004 (167) E.L.T. 501 (S.C.) (d) Mahavir Aluminium Ltd. v. CCE - 2003 (153) E.L.T. 65 (e) CCE v. Architecture Incorporate....
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....by the department has been dismissed as reported in 2005 (179) E.L.T. A102 (S.C.). Therefore the departmental appeal is liable to be set aside. 5. Shri L. Narasima Murthy, ld. SDR urged that the adjudicating authorities have given a well reasoned order in the light of HSN Notes and therefore their orders have to be upheld by the Tribunal. 6. We have gone through the rival submissions. The Commissioner of Central Excise, Bangalore has given detailed findings with regard to different items whereas the Commissioner, Hyderabad has held that all the items merit classification under Chapter 9304 as 'furniture'. We shall examine the findings in respect of the disputed items and our findings will be applicable to the appeals against b....
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.... immoveable property. 8. The adjudicating authority differentiates between two types of workstations. He has held that the workstations, which are erected at site, do not answer the description of furniture under Chapter 9304 and has held that they are not furniture. He has stated that there are other types of workstation which are called modular furniture which are made in a factory and are readily available in the market. They can be bought and ready to fix. Such workstations are classifiable under 9304. In his findings he has not stated whether the workstation in respect of the appellants is of the first or second kind which he has mentioned. The appellants' contention is that he had included the value of the workstations which in....
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....emand on these items is not sustainable: Pelmet, MDF Box, Pin Up Board, Boxing, White Board of White Board Panel or White Marker, Boards, Black Board, Sign Board, Writing Board, Techno Vision, Tracable Board, Board, Meter Board, A.C. Box/Covering, electric Cover Box, Exhaust Fan Box, Dummey Box, D.B. Box, Wire Cable Box, Data Cable Box, Power Poll Box, Fire Hydrent Unit, Cloth Hanger, Foot Rest. 10. While giving a finding on the excisability of storage cabinets running counters, large reception/conference table and workstation the Commissioner in para 82 has observed "it may be a fact that these items are unique to a building and or designed to suit the specification of the buildings and it may emerge as a piece by piece fabrication at t....