CESTAT Rules Poultry Cage Weld Mesh as Parts of Poultry-Keeping Machinery, Sets Aside Reclassification Demand

Last updated: 05 August 2026
Quick Summary
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that weld mesh components used for assembling poultry battery cages should be classified as parts of poultry-keeping machinery. The Tribunal found that the mesh parts were specifically designed and exclusively used for this purpose, distinguishing them from general iron and steel structures. Consequently, the demand for reclassification by the Department was set aside, allowing the appeal.

Court :
CHENNAI

Brief :
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the demand raised against M/s. Sri Selvi Weld Mesh and upheld the classification of specialised weld mesh parts used in poultry battery cages under CETH 84369100.

Citation :
Excise Appeal No. 40488 of 2018

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Mita Basak
Published in Excise
Views : 4
Attached File : 459474_6059_572023.pdf
Share Report Abuse
Comments

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

Recent Judgments :

  1. ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1 April 2021 Was Invalid
  2. ITAT Condones 2,073-Day Delay and Deletes Addition for Cash Deposit Explained by Property Sale and Savings
  3. ITAT Deletes Addition for Alleged On-Money Payment Due to Lack of Evidence Against Buyer
  4. ITAT Holds Estate with Sole Executor Taxable at Individual Slab Rates, Not Maximum Marginal Rate
  5. ITAT Deletes Section 270A Penalty Where Section 80P Deduction Was Claimed Under Bona Fide Belief
  6. ITAT Quashes Reassessment Due to Approval from Incompetent Authority Under Section 151
  7. ITAT Condones 78-Month Delay and Remands Case Over Alleged Double Taxation of Income
  8. ITAT Condones 185-Day Delay and Remands Case for Fresh Assessment Due to Company’s Defunct Status
  9. ITAT Condones 123-Day Delay in Filing Appeal and Directs CIT(A) to Decide the Case on Merits
  10. ITAT Quashes Reassessment for AY 2015-16 as Section 148 Notice Issued After 1 April 2021 Was Time-Barred

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Binod SinghBinod SinghPro Member Eshwari NirmalEshwari NirmalPro Member Aishwarya NAishwarya NPro Member Jagdeep KaurJagdeep KaurPro Member shobi Hshobi H
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Follow