1996 (5) TMI 234

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..... This appeal from the Revenue is directed against the order of the Collector of Central Excise (Appeals) New Delhi dated 31-7-1986. The short facts leading to the dispute are as follows :- 2. M/s. Prajapati Metal Works manufactured stainless steel castings out of stainless steel scrap purchased from the open market, without holding a Central Excise licence and without following the prescribed pro .....

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..... original order, giving rise to the present appeal by the Revenue. 4. Shri R.A. Sheikh, learned JDR appeared for the Revenue. Respondents were not present although notice had been served upon them. 5. Shri Sheikh citing from the appeal memorandum claimed that the goods were admittedly castings of stainless steel. Tariff Item 25 covered iron and not steel. Therefore, these goods should not be c .....

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..... orm and the manufactured products of steel were covered under Tariff Item 26AA. Although the nature of the castings manufactured by M/s. Prajapati Metal Works has not been brought out in the lower proceedings, what can be seen from the original order was that the impugned goods were manufactured for their clients by M/s. Prajapati Metal Works as per the required shapes and sizes. This fact establi .....

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