Datamatics Information Vs. Commr. of C. Ex.

Datamatics Information vs Commr. of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jun 08, 2004

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Citation: sooperkanoon.com/35553
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, A M Moheb
Decided On: Jun 08, 2004
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Datamatics Information

Respondent

Commr. of C. Ex.

Legal References

Reported In: (2004)(171)ELT402Tri(Mum.)bai

Excerpt

1. the application for waiver of pre-deposit of duty of rs. 85,55,881/- and penalty of equal amount arises out of the order of the commissioner (appeals), who has held that cctv (closed circuit television system) and fas (fire alarm systems) cleared by the applicants herein during the period january, 1991 to august, 2002 were excisable goods falling for classification under chapter headings 8528.90 and 8531.00 of the schedule to the central excise tariff act, 1985 respectively.2. we have heard both sides, we find that there is merit in the contention of the applicants that since the items in question cannot be moved from site without first dismantling the same the tribunal's decision in the case of electronics services v. cce, bombay, 2000 (120) e.l.t. 468 holding that fire alarm systems installed cannot be called goods which can be marketed as such, will apply to the facts of this case also. we therefore waive pre-deposit of duty and penalty and stay recovery thereof pending the appeal.

Full Judgment

1. The application for waiver of pre-deposit of duty of Rs. 85,55,881/- and penalty of equal amount arises out of the order of the Commissioner (Appeals), who has held that CCTV (Closed Circuit Television System) and FAS (Fire Alarm Systems) cleared by the applicants herein during the period January, 1991 to August, 2002 were excisable goods falling for classification under Chapter Headings 8528.90 and 8531.00 of the Schedule to the Central Excise Tariff Act, 1985 respectively.

2. We have heard both sides, We find that there is merit in the contention of the applicants that since the items in question cannot be moved from site without first dismantling the same the Tribunal's decision in the case of Electronics Services v. CCE, Bombay, 2000 (120) E.L.T. 468 holding that Fire Alarm Systems installed cannot be called goods which can be marketed as such, will apply to the facts of this case also. We therefore waive pre-deposit of duty and penalty and stay recovery thereof pending the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Datamatics Information vs Commr. of C. Ex. Same Subject Excise Same Judge J Balasundaram, A M Moheb