This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Classification of Custom made silos based on purchase orders placed by customers
Case Law Details
- Case Name
- B.G. Shirke Construction Technology Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 ...
