2026-VIL-1386-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Classification of Weld Mesh parts of Poultry Battery Cages – Appellant engaged in manufacture of Weld Mesh which are parts of Poultry Battery Cages namely Upper Portion, Bottom Part and Side Portions manufactured using Galvanized Iron Wire of size 2mm to 4mm using Wire Welding Machines – Appellant classified goods under CETH 84369100 as parts of Poultry Keeping Machinery or Poultry Incubators and Brooders – Department through Show Cause Notice dated 07.07.2017 rejected declared classification and proposed re-classification under CETH 73089090 as structures and parts of structures of iron or steel – Whether goods which are exclusively used in Poultry Battery Cages and are parts of Poultry Keeping equipment should be classified under CETH 84369100 or CETH 73089090 – HELD – The goods under dispute are Top Mesh Part, Side Partition Part, Bottom Mesh Part, Door Part and Centre Partition part for Poultry Battery Cages made from Galvanized Iron Wire and are exclusively used only in Poultry Battery Cages for Poultry keeping and rearing - The goods are identifiable parts of poultry cages and have been manufactured specifically for such use as per customer specifications. The goods are supplied to clients to set up Poultry Farms and are used in three stages of Poultry Cage system. Battery Cage as such is not machinery as it does not have any mechanical functions of its own but Battery Cage is an equipment meant only for Poultry keeping and rearing and hence the goods which are integral components of such equipment should be classified as parts of Poultry Keeping Machinery - The Department seriously erred in rejecting declared classification without proper justification and without placing on record conceivable and convincing reasons as to how goods could become structures or parts under CETH 7308 when goods are made of Galvanized Iron Wire of size 2mm to 4mm exclusively used in Poultry Cages and not used in construction of structures like bridges, lock-gates, towers or roofing wherein heavy iron rods are used. The Department has not demonstrated how tiny Galvanized Iron Wire could be used for such large structures. The competing entries are user specific and industry specific and goods in question are exclusively used for Poultry keeping equipment and not for general structural purposes – The declared classification under CETH 84369100 is correct. The impugned order is set aside and the appeal is allowed
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