1988 (1) TMI 169

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..... or the Respondent. [Order per : P.C. Jain, Member (T)]. - Short question involved in this appeal is whether duty paid on Cast Iron moulds under Central Excise Tariff Item 68 would be allowed to be set off under Notification 201/79, dated 4.6.1979 even if the cast iron moulds had been used for the purpose of moulding and scrapped after such use. These scrapped cast iron moulds are used in t .....

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..... . We do not agree with the plea of the appellant that scrapped cast iron moulds after they have become unfit for the use of moulding purposes continue to remain Cast Iron moulds falling under Tariff Item 68. Duty, no doubt, was initially paid on cast iron moulds under Central Excise Tariff Item 68. Thereafter, the cast iron moulds were used for moulding of steel ingots. After such use of cast iron .....

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..... ill that of a tax on articles produced or manufactured in the taxing country and intended for home consumption. I am satisfied that that is also its primary and fundamental meaning in India, and no one has suggested that it has any other meaning in entry 45 (List 1 of Seventh Schedule to the Constitution Act) . When the duty on cast iron moulds was initially charged under Tariff Item 68, it was be .....

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