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TMI Blog1990 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 173/77 to aluminium slugs imported by another party. The summary of the reasoning given in the said order was that if the aluminium slugs cannot be held to be plates, sheets, they must in any case be accepted as circles. The Appellate Collector observed in this connection that the punching of a hole in the centre does not result in a circle ceasing to be a circle. The Appellate Collector also took the view that the subject goods were classifiable as plates and sheets under Heading 76.03/04 in view of Note (1)(c) to Chapter 76-CTA and, were, therefore, covered by entry 115 of the Notification No. 341/76-Cus. In his opinion the requirement of the aforesaid note (1) (c) that the thickness should not exceed 1/lOth of the width is not applicable to products cut out of plates or sheets. 3. The Government of India who perused the Appellate Collector s order formed a tentative view that the subject goods, though invoiced as aluminium circles were in reality aluminium slugs, an item distinct and different from aluminium circles and, therefore, not within the meaning of aluminium circles within the meaning of Notification No. 173/77-Cus. Their tentative view was based on the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Shri Subedar, the learned Advocate for the respondents submitted that the appellants received the refund consequent on the Appellate Collector s order on 18-9-1981 and the review show cause notice issued on 6-3-1982 is time barred. He argued that what the Central Government were trying to do was to recover the erroneous refund and the Central Government failed in preserving the right by not issuing a less charge demand, but resorting to the procedure of review show cause notice. In this context the learned Advocate relied upon a judgment of the Supreme Court in Gokak Patel Volkart Limited v. Collector of Central Excise, Belgaum reported in 1987 (28) E.L.T. 53 (S.C.). He submitted that when a refund was granted as a consequence of the Appellate Collector s order it was not an erroneous refund and only a notice under Section 28 should have been issued. 8. On merits the learned Advocate submitted that the review show cause notice does not give reasons why the goods in question were not circles. (He wanted to file samples but as these samples were not authenticated the same were not allowed). He referred to ISI Specifications (IS - 5047) with special reference to Items 2.33 (. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 173/77-Cus. and (ii) whether they are entitled to the Notification No. 341/76-Cus. both of which were granted to them by the impugned order of the Appellate Collector. 12. In so far as Notification No. 173/77-Cus is concerned, the classification of the goods is not directly relevant as can be seen from the wording of the said Notification which is reproduced below: In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the Notification of the Government of India in the Department of Revenue and Banking No. 266-Customs, dated the 2nd August 1976, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts aluminium manufactures containing more than 97% of aluminium, namely plates, sheets, circles, strips and foil other than etched aluminium foil but including foil in any form or size ordinarily used as parts of fittings of tea chests, falling within Chapter 75 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubes by the process of impact extrusion (review notice). Nothing can be derived from this language. The question before us can be resolved only on the basis of what the goods were at the time of importation and not on what would be done with them. Therefore, the relevant consideration is whether or not the imported goods are circles for the purpose of Notification No. 173/77-Cus. It is in this context that we have to take note of Glossary of Terms published by ISI. This we do because though it appears that slugs are known as such, and are distinct from circles, the opinion of the ISI which comprises people from the trade and people who know would be valuable. In IS 5047 (Part 11979) blank slugs and circles are defined separately as follows :- 2.3.3 Blank: : A piece of plate, sheet or strip prepared for subsequent fabrication by forming, bending, cupping, drawing, impact extrusion, pressing, etc. 2.3.4 Slug : A blank prepared for impact extrusion. 2.3.5Circle : A blank which is circular in shape. 2.3.6 Ring : A circle or disc from the centre of which a concentric area has been removed. From a perusal of these defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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