9911796707
TMI Blog1996 (4) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. This is a bunch of appeals from the Revenue involving the same issue where the respondent is the same. All the appeals are therefore, taken up together for disposal. 2. The issue involves classifications of `two way keys and `cotters used by the railways along with other products namely `dog spikes and `l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly two way keys and cotters were given a special shape at one end by various processes resulting in emergence of new product having different character and identity. He claimed that these items were not merely forged but were fabricated in which various processes employed were not merely for shaping or for removing excess metal. These goods were made as per the IR drawing and specifications and de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. 6. We have carefully considered the materials placed before us and the arguments advanced by both the sides. 7. The argument of the revenue is that two way keys and cotters are not merely forged products. In the case of two way keys special shape is given at one end by grinding or filing. In the case of cotters notching and shearing are done to give a cut piece of flat is specified de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em 68. 9. In the case of cotters also the flat is cut at first length wise and in their breadth wise. Reading the description of the Tariff Item at this stage the product continues to fall in the tariff item namely that of the flat. Notching is making an indentation cutting at a tangent. These processes do not amount to even removal of any metal. After the entire process is over, as per the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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