Clearance of boiler in unassembled form doesn’t mean that only parts are cleared

Commissioner of GST & Central Excise Vs Thermodyne Technologies Pvt Ltd (CESTAT Chennai) CESTAT Chennai held that boiler in unassembled form is removed in several lots on different dates doesn’t mean that parts only and not the whole boiler is cleared from factory. The parts are to be classified as complete machine under 8402.10. Hence, exemption vide Sl.No.84 of Notification No.6/2006-CE dated 1.3.2006 as amended duly available. Facts- The assessee-company, viz. M/s.Thermodyne Technologies P. Ltd. is having different units in and around, Ranipet Tamil Nadu. In the course of verification...