Custom, Excise & Service Tax Tribunal
G.B.Engineering Enterprises Private ... vs Commissioner Of Central Excise, Trichy on 13 October, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.E/1041/03
[Arising out of Order-in-Appeal No.227/2003 dated 15.9.2003 passed by the Commissioner of Customs & Central Excise (Appeals), Tiruchirapalli]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
G.B.Engineering Enterprises Private Ltd.
Appellant/s
Versus
Commissioner of Central Excise, Trichy
Respondent/s
Appearance :
Shri R.Masillamoney, Consultant Ms.Indira Sisupal, JDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Dr. Chittaranjan Satapathy, Technical Member Date of hearing : 13.10.2009 Date of decision : 13.10.2009 Final Order No.____________ Per Jyoti Balasundaram Vide the impugned order, the lower appellate authority has held that towers for windmills manufactured by the appellants herein fall for classification under CET Sub Heading 7308.20, rejecting the claim of the assessees for classification under CET Sub Heading 8412.00, and denied the benefit of exemption in terms of Notification No.205/88 dt. 25.5.88, for the reason that during the period in dispute viz. Sept.94 to Jan95, parts of windmills were not covered under the notification and they can enjoy the benefit of exemption only w.e.f. 16.3.95.
2. We have heard both sides. CET Sub Heading 73.08 covers Structures and parts of structures (for example, bridges towers ) of iron and steel. Towers and Lattice Masts are specifically covered under CET Sub Heading 7308.20 attracting duty @ 15%. Rival entry Chapter Heading 84.12 covers Other engines and motors and this heading carried a rate of 10% adv. during the relevant time. Chapter Heading 73.08 is specific for Towers and Lattice Masts, while the heading claimed by the assessees is a residuary heading. Further, there is no exclusion of any type of tower or any kind of tower from coverage under Chapter Heading 73.08. Since the goods are specifically covered under CET Sub Heading 7308.20, they have been rightly held to fall for classification under the above heading. As regards the benefit of Notification No.205/88, there is no dispute that such benefit is not available as during the relevant period, only complete windmills were covered under Sl.No.12 of Notification and Sl.No.12 was expanded to include parts of windmills only from 16.3.95.
3. In the light of the above discussion, we uphold the impugned order and reject the appeal.
(Dictated and pronounced in open court)
(Dr.CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE-PRESIDENT
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