ASIAN FOUNDATIONS & CONSTR. LTD. Vs. CCE

JUDGEMENT

(1.) The issue involved in this appeal is in respect of the excisability of Caisson Gate of Dry Dock.

(2.) The appellants are engaged in the business of carrying out contract works of execution of specialised civil engineering works and undertake various types of constructions. The appellants secured a contract for the work of construction of dry dock at Visakhapatnam, The caisson gate is the part of dry dock and Revenue demanded duty in respect of caisson gate.

(3.) Heard both sides.