9911796707
TMI Blog1994 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... roughly shaped by forging. On adjudication, the Additional Collector of Customs and Central Excise has upheld the classification of the said goods under Tariff Heading 7308.90 and has demanded duty of Rs.1,30,986.35 for the period 1-3-1986 to 31-3-1987 by invoking larger period of limitation as stipulated in Section 11A. He has also imposed a personal penalty of Rs. 30,000/- on the appellants. Hence this appeal before the Tribunal. 2. Learned advocate, Shri P.V. Sheth for the appellants has urged that the steel forgings manufactured by them are covered under Tariff Heading 7208. It has been submitted that the forgings manufactured by them had been subjected to processes upto and including the stage of proof machining whereby such forging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE and H.J. Industries v. CCE 1994 (70) E.L.T. 693 (Tri.) as well as another decision reported in 51 ECR 270 that forgings subjected to the processes specified in Board s circular F. No. 139/79/87-CX. IV, dated 4-6-1987 upto the stage of proof machining of such forgings would fall under Tariff Heading 7208. He submits that in view of these rulings of the Tribunal, the appeal deserves to be allowed and the impugned order deserves to be set aside. 3. Learned JDR, Shri K.K. Dutta, on the other hand while conceding to the aforesaid rulings of the Tribunal submits that in the instant case there is no clear finding by the adjudicating authority that the forgings under consideration have only been subjected to the processes upto proof machini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in the aforesaid circular of the Board and that they have not been machined any further. Therefore, while setting aside the impugned order in so far as the appellants firm is concerned, we allow the appeals by remand and direct the adjudicating authority to decide the case de novo in the light of Tribunal s judgments, mentioned supra. In other words, if the products are forgings and have not been subjected to any machining other than the processes, mentioned in Board s circular dated 4-6-1987, mentioned above, they should be classified under Tariff Heading 72.08 during the relevant period under consideration. Duty liability, if any, be redetermined on the basis of the findings on the aforesaid question. 6. Appeal is thus allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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