COMMISSIONER OF CENTRAL EXCISE Vs. M/S BHEL

JUDGEMENT

(1.) We have heard the learned counsels for the parties and perused the relevant material.

(2.) The issue arising in this appeal is whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 (For short, 'the Tariff Act') or sub-heading 8402.90 of the said schedule. The relevant entries of the Tariff Act are as follows : <FRM>JUDGEMENT_159_LAWS(SC)2_2018_1.html</FRM>

(3.) Both, the adjudicating authority and the Customs, Excise and Service Tax Appellate Tribunal (For short, 'the Tribunal') took the view that though clearances were made and transported as components of boiler, the same were liable to be classified under sub-heading 8402.10 and under sub-heading 8402.90.