{"id":20416,"date":"2001-12-19T00:00:00","date_gmt":"2001-12-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mukand-ltd-vs-commissioner-of-central-excise-on-19-december-2001"},"modified":"2018-09-21T16:25:57","modified_gmt":"2018-09-21T10:55:57","slug":"mukand-ltd-vs-commissioner-of-central-excise-on-19-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mukand-ltd-vs-commissioner-of-central-excise-on-19-december-2001","title":{"rendered":"Mukand Ltd. vs Commissioner Of Central Excise on 19 December, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Mukand Ltd. vs Commissioner Of Central Excise on 19 December, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (145) ELT 655 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. Appeal taken up for disposal after waiving deposit, with consent.\n<\/p>\n<p>2. The question for consideration in this appeal is the classification for purpose of assessment of the goods that the appellant manufactured. They were described by it as &#8220;150t Hot Metal Charging Ladle Assembly with Bale Arm and Protection Plate as per General Arrangement Drawing No. 1-2207-01-281\/A.&#8221; The appellant claimed classification of these under subheading 10 of Heading 8454.00. The heading reads &#8220;Converters, ladles, ingot moulds and casting machine, of a kind used in metallurgy or in metal foundries.&#8221; Sub-heading 10 was for &#8220;All goods other parts&#8221; and carried at the relevant time rate of duty 10% ad valorem, Sub-heading 90 was for parts with a duty of 15% ad valorem. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification of these goods by the Asstt. Commissioner under Sub-heading 90. Hence this appeal.\n<\/p>\n<p>3. The reason that the Commissioner (Appeals) advances for his conclusion is that the appellant could not substantiate his claim that what it manufactured and claimed was a complete machine classifiable under subheading 10 but it removed this machine and transported to its customer&#8217;s premises in disassembled form, over a number of instalments, owing to the impossibility of transporting the complete machine at one time.\n<\/p>\n<p>4. The conclusion of the Commissioner (Appeals) that without sufficient evidence, in the nature of blue prints or diagrams or technical specifications that what was cleared was in fact identifiable as parts of complete machine in such quantity as to substitute complete machine seems reasonable. On this being pointed out to the Counsel for the applicant, he says he will produce satisfactory evidence before the Commissioner (Appeals) within two months from the receipt of this order. Accordingly, we accept this offer, allow the appeal and set aside the impugned order. The Commissioner shall, after considering the material that the appellant may produce, as also the material that the department may produce in rebuttal, pass orders on the issue in accordance with law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Mukand Ltd. vs Commissioner Of Central Excise on 19 December, 2001 Equivalent citations: 2002 (145) ELT 655 Tri Mumbai ORDER Gowri Shankar, Member (T) 1. Appeal taken up for disposal after waiving deposit, with consent. 2. The question for consideration in this appeal is the classification for purpose [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-20416","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mukand Ltd. vs Commissioner Of Central Excise on 19 December, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mukand-ltd-vs-commissioner-of-central-excise-on-19-december-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mukand Ltd. vs Commissioner Of Central Excise on 19 December, 2001 - Free Judgements of Supreme Court &amp; 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