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TMI Blog1987 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... T.I. 28A. These laminations were manufactured by punching MS Sheets in a Godrej 100 TON automatic press. They were ultimately consumed in the factory for the manufacture of Cycle Dynamos. Officers noted 1360 kgs. of electrical laminations. It was noticed that the clearances of excisable goods falling under T.I. 68 was Rs. 1,37,68,679.28 during 1979-80, Rs. 42,39,460.89 during 1980-81. The value of dynamo sets cleared from 19-6-1980 to 31-3-1981was Rs. 1,41,45,575.04 and the value of the excisable goods cleared during the year was exclusive of the value of clearances of cycle dynamos. It was found that the appellants had exceeded the limit of Rs. 20 lacs during the period 1978-79, 1979-80 and 1980-81 and were not eligible for the benefits o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm - II Edition. Page 888 Laminations : One of the thin punchings of Iron and Steel used in building up a laminated core for a magnetic circuit. Page: 1525 : Stamping: A transformed lamination that has been cut out of a strip or sheet by punch press. (B) Chambers Technical Dictionary - page 484 Lamination (Elec. Engg.) A sheet steel stamping so that a number of them can be built up to form the magnetic circuit of an electric machine, transformer or other piece of apparatus. Based on the above definitions, Sh. K. Narsimhan urged that the laminations should either be a coir for magnitude circuit or number of them could be built up to form the magnetic circuit before they could be classified as elect. laminations. He further poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be used in the manufacture of dynamos. The value of the stampings have been set out in paragraph 3 of the order-in-original and the appellants cannot claim the benefit of Notification 71/78. The appellants have not obtained licence for the manufacture of the goods. He placed reliance on the decision reported in 1981 E.L.T. 97 (Gopal Paper and Board Mills v. Union of India and Others) and also 1985 (15) E.L.T. 260 (Rishi Enterprises, Bombay v. Collector of Central Excise, Bombay), the penalty was rightly levied because the appellants have contravened the provisions. 7. The points for consideration in the appeal are :- (i) whether the goods are correctly classifiable under T.1.28A; (ii) whether the appellants are entitled to the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Adjudicating Authority as laminations. We also notice that the Adjudicating Authority has on a physical verification of the laminations held that they were identifiable finished products falling under Tariff Item 28A. We are also not impressed with the contention that these laminations are not marketed as such. But the test would be whether they are capable of doing so. Actual sale of the product may not be necessary in all cases. Considering that the appellants are using these laminations for further production in their own factory, much emphasis cannot be laid on the contention that they were not marketed as they were stampings/laminations. The nature of the products indicate that they are not semi-finished but are components for the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the show cause notice was barred by time. The learned counsel for the appellants relied on the decision reported in 1986 (24) E.L.T. 305 (Kiran Spinning Mills, Thane v. Collector of Customs, Bombay). The appellants had not obtained Central Excise Licence nor had they followed Central Excise formalities. In paragraph 8 of the order-in-original, we notice a reference to a deliberate intention to evade payment of duty by suppressing the facts of production. The appellants are admittedly manufacturers of other goods and it is far-fetched to suggest that they were not aware of the excisability of the laminations. In their written submissions, they have described the goods as protective device to the rotor and stator component of the dynam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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