Classification of Custom made silos based on purchase orders placed by customers

B.G. Shirke Construction Technology Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Appellant manufactures silos for storage of food grains. Custom made silos based on purchase orders placed by customers. It classified under chapter heading 84379090. Revenue contended it is a “prefabricated building” falling under chapter heading 94060099. Show cause notices were issued and demands of over Rs.20 crores (including penalty) confirmed. Revenue has contended that, the appellants were clearing the “Silo” simplicitor, which has been specifically classified under Chapter Heading 9...