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TMI Blog1987 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... main Appeal against the order of the Collector (Appeals), Calcutta dated 18-12-82. 2. The Respondents admit that they manufacture forged products out of duty paidmateriab falling under Item 26-AA of the First SchednIe to the Central Excises Salt Act, 1944. The period involved in from 1-8-80 to 6-4-81. The Respondents were availing the benefit of exemption under Notification 75/67 dated 20-5-67 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... need for fastening wood . The Revenue contend that the manufacturing process for the purpose of M.S. Rounds/Rods are different from Rivets and Nails . It is, therefore, urged that the Appellate Collector could not have been classified the product under Item 68. 4. In their Cross Objection the Respondents urged that the product could not be charged duty as it had already paid under an item or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Item 26AA, then one would not be justified in charging duty on the rivets as forged product again. The Department has quoted general dictionary meanings of rivets and nails without adverting to the import. We do not see any justification to charge duty under Item 26AA(ia) at this stage. 8. We also find that the Tribunal in the case of Himalaya Industries has considered the applicabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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