9911796707
TMI Blog1993 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... or scrap obtained from virgin metal, or virgin aluminium in any crude form, or a combination of both on which the appropriate duty of Excise etc. has already been paid. The appellants have contended that as per the definition of alummium under Tariff Heading 27 of the erstwhile Central Excise Tariff aluminium included, alloy aluminium and further, that the virgin aluminium meant, aluminium in crude form which has not been worked. They cited in support of their contention the Tribunal decisions reported at 1989 (43) E.L.T. 183 (SC) in the case of TOMCO and at 1987 (30) E.L.T. 507. On behalf of the department the Learned JDR contended that as per I.S. 5407 virgin aluminium means metal obtained by electrolysis from one; and that as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not manufacturing their goods from waste and scrap and hence the benefit of the notification in question is not available to them. The assessee s contention has been that while manufacturing the aluminium casting falling under TI. 27(a)(ii) from aluminium ingots falling under 27(a)(i), the Central Excise Duty has already been paid on aluminium ingot and such ingots are in crude form. They have pleaded that the metal aluminium is never obtained in 100% purity and it is mixed with other metals. Therefore, aluminium ingot even if mixed with certain quality of other metals continues to be aluminium ingot and it is also a virgin aluminium. Virgin aluminium means that aluminium ingot which has not been used earlier. They state that the alumi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opriate duty of excise or the additional duty leviable under Section 2A of the Indian Tariff Act, 1934 (32 of 1934) as the case may be, has already been paid . Further the Explanation II to Tariff Item No. 77 reads as follows: In this term the expression aluminium shall include any alloy in which aluminium predominates by weight over each of the other metals . In view of the foregoing the Ingots are nothing but the virgin aluminium in any crude form and if castings are manufactured from such virgin aluminium in any crude form it is exempted in terms of proviso (b) at Sr. No. 2(a) of the table annexed to the Notification No. 43/75, dated 1-3-1975. The appellants are, therefore, entitled for exemption under the said notification for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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