- (1.) Being aggrieved by the Final Order Nos. 301 & 302/2003 dated 2.5.2003 passed by the Custom, Excise & Gold (Control) Appellate Tribunal (hereinafter referred to as 'the CEGAT'), South Zonal Bench, Chennai, the instant two civil appeals have been filed by the appellant-assessee. As facts of both the appeals are similar, these have been heard and finally decided together.
(2.) The circumstances in which the appeals have arisen, in a nutshell, are as under: The appellant-assessee is a manufacturer of machinery for sugar and cement plants and parts thereof falling under Chapter 84 of the Central Excise Act, 1944. The appellant not only sets up sugar and cement manufacturing plant as per the specifications of the clients in India but also sets up such plants in foreign countries and here we are concerned with a plant which was set up in Vietnam.
(3.) The appellant-assessee entered into a contract with M/s Vina Sugars, Vietnam for supply and installation of a sugar plant at Vietnam with a capacity of 1250 TCD (Tons crushed per day). For the said purpose, the appellant had manufactured certain machines in its own factory which were to form part of the sugar plant and certain machinery, including electric cables etc., which were necessary for the plant were purchased by the appellant from other dealers-manufacturers and the said machines-equipments- cables etc., which had been purchased from others, along with appellant's manufactured items, had been put in a container and the containers were transported to Vietnam so that the different parts of the machinery can be assembled and the plant can be set up at Vietnam.;