9911796707
TMI Blog1987 (1) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... vision application filed before the Government of India which on transfer to the Tribunal has been treated as an appeal. 2. Briefly stated the facts of the case are that the appellants manufacture various products of copper and/or copper alloys like rounds, hexagons, sections, squares and flats etc. Central Excise duty was imposed on copper and copper alloys and products thereof under Item 26AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 68. The Appellate Collector also held that the products were correctly classifiable under Item 68 and rejected the appeals. 3. When the appeal was taken up Shri N.D. Mohata, Director, submitted that in respect of an earlier period i.e. from 1-3-1975 to 2-12-1975 the Tribunal in its Order No. B-94/83, dated 28-2-1983 held that the classification of the goods under the residuary item was corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t set out different reasons on which the earlier decision could be distinguished. The decision was rendered in an action between the same parties [except that the present appellant is the successor-in-interest of Castoll Copn. (P) Ltd., the appellants therein]. In that judgment the Tribunal has observed as follows : This particular sub-item of the tariff relates to copper and copper alloys in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants themselves, the subject goods were supplied in straight length. There is no other sub-item in item 26A which could cover the subject rods . We, therefore, hold that their classification under the residuary Tariff Item 68 was correct. As regards the other extruded sections, we find from the samples shown to us that they were specially shaped precision goods falling in the category of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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