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TMI Blog1988 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which are round in shape. These shots are subsequently cut into angular shape by machines to get grits. The appellants have marshalled a considerable array of material to support their contention that the shots are castings and that the department was wrong in rejecting their assessments under Central Excise Tariff Item 26AA. 2. The first is the Indian Standard Specification IS:4606-1968 SPECIFICATION FOR STEEL SHOT FOR USE IN FOUNDRIES. In the foreword the Standard describes the steel shot as a product obtained by atomising molten steel into random sizes. While formulating the standard, ISI has taken into consideration the trade practices followed in the country in the field. The ISI is based on the British Steel Castings Research A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are no sharp temperature gradients within the metal. This phenomenon of levitation is similar to that mentioned above with regard to the semi-continuous casting of aluminium alloy ingots, where the molten metal is levitated away from the mould surface. It has been suggested that levitation melting would be a natural method for casting in space in the absence of gravity. Large quantities of molten metals could conceivably be processed and handled by levitation techniques. In addition to the potential for casting in the vacuum of space, levitation melting provides exciting possibilities for producing high purity materials free from gas contaminants and their products. No mould surface is available upon which the dendrites can grow. This ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercially viable. Of experiments, there may have been any number, and some successes are said to have been achieved; but as commercial propositions, they are still the subject of speculation and theorising. Since there are no gravitational forces in space, it is not too difficult to conceive of molten metal being given form and shape without the help of a mould or a cast. But, in my opinion, though perhaps I may be wrong in this, the forces that work to form the cast in space will not be the same forces at work in a conventional casting on terrestrial earth. The absence of gravity will allow any substance to take any shape it may be given by manipulation. This is more like the shaping of a pot by the potter when he turns the clay on h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ete list and lacks even proper definition of the goods. It is difficult to compare or to apply the CCCN to assessments under 26AA since the two are so dissimilar, not only in contents but even in their coverage. 8. I approve assessment of the shots and grits under Item 68 CET. 9. But this is not to say that the department is not at fault. It appears that from 1976 they had been assessing shots under Item 26AA. Suddenly in 1980, not because of any discovery or of any change in the law, but because somebody changed his mind, the department decreed that the shots should be assessed under Tariff Item 68. Many questions arise and trouble the mind. 10. The department issued a notice to M/s. Wheelabrator dated 26/27.2.1981 saying, among othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-rule (1); but sub-rule (1) simply requires that no excisable goods shall be removed from the place where they are produced, until the excise duty leviable thereon has been paid at such place and in such manner as is prescribed in rules. The adjudicating authority Assistant Collector and the show cause notice do not charge M/s. Wheelabrator with removing the goods between July and December, 1980 without payment of the excise duty leviable thereon and such charge indeed could not have been made because the duty leviable under the prescription of the central excise in the trade notice dated 29.3.1976 had been paid, and in accordance with the rules and the directions of the Collector. There was no contravention of any rule, no concealment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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