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TMI Blog1996 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Ends which were usable only after further process of machining by the customers. The Asstt. Collector of Central Excise in separate orders had classified the product under Item No. 68 of the old Central Excise Tariff, while the respondents have sought classification under Item No. 25(13)(iv). On appeal, the Collector of Central Excise (Appeals), Bombay, held that the product dished ends were correctly classifiable under Item No. 25(13)(iv) of the Tariff and not under Tariff Item No. 68. 2. The matter was heard on 26-9-1996, when Shrei Kamal Trivedi, advocate, with Shri V.P. Joshi, advocate, appeared for the respondents. Shri M. Jayaraman, JDR, represents the appellants (Revenue). 3. Shri M. Jayaraman, JDR, stated that the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not rule out the form in which their product were cleared, from the purview of the said sub-item No. 13. 5. We have carefully considered the matter. The Item No. 25 covers Iron and Steel, and products thereof. This Tariff entry covers not only iron and steel in the crude form but also articles of iron and steel. 6. The Tariff entry relating to iron and steel was revised w.e.f. 1-8-1983. While earlier iron and steel in crude form, intermediate products and the finished products were classifiable under different tariff entries, w.e.f. 1-8-1983 all the products were merged in one single entry. The Item No. 68 was already on the statute book when the Tariff entry was revised. There are a number of decisions to the effect that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it also covers the various forms. By way of illustration, the forms `ridges, channels, pipes, their fittings have been mentioned. The expression used is `such as . The use of this expression indicates that the actual forms mentioned are only indicative. The respondents have explained that their product `dished ends is made from plates are not ready for use had to be further processed before use and that their form will be covered by sub-item (4) of that sub-item. 8. We find that Tariff Entry No. 25 covers various products of iron and steel and the particular shape of the article is not the determining factor for their non-classification under this Tariff Entry. In the case of Tata Iron Steel Co. Ltd. v. Union of India - 1988 (35) E.L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so gone through the orders passed by the Asstt. Collector against which the appeals have been preferred by the appellants. In respect of the first two appeals, I find that the issue involved is classification of product `Dished Ends and other products mentioned in Classification List No. 1/85 (Range Entry No. 463/85), dated 20-3-1985, and Classification List No. 1/84, dated 7-8-1984. The appellants have claimed classification of the said products under T.I. 25(13)(iv), whereas the department has classified the same under T.I. 68. I find from the findings of the Asstt. Collector that the product `Dished Ends includes other parts namely `Pipe Caps , `Standard Flanges and `Covers ; that Dished ends are manufactured from Circles made out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsal plates, all of iron or steel whether cold rolled or hot rolled (v) Forms such as ... made from sheets, plates or universal plates (vi) Tin Plate (vii) Tinned, lacquered or varnished sheets including tinned taggers, and (viii) Cuttings of such forged sheet or tagger. The broad Heading or T.I. 25(13) has further divided into four groups for fixing tariff rate, and only those items which are mentioned in the sub-groups would be subject to duty of excise. The Item No. 25(13)(iv) is general in nature and it covers all iron and steel products which are not referred to in T.I. 25(13)(i) to T.I. 25(13)(iii). The appellants have further clarified that the reliance placed by the Asstt. Collector on explanations No. XVI to XVIII belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umeration, in our opinion of the product which follows the expression `such as is, therefore, not exhaustive . In the circumstances, the views expressed by me gets support of the above High Courts decision, and the product `Dished Ends and other products mentioned in classification lists in question would appropriately classifiable under T.I. 25(13)(iv) and not under T.I. 68 as held by the Asstt. Collector. In the circumstances, both the appeals i.e. Appeal No. 1176/85 and 1698/85 succeed on merits. As regards the third appeal No. 1699/85, it is in respect of refund of Rs. 48,279.38 which has been rejected by the Asstt. Collector on the main ground that their Classification List No. 1/84, dated 7-8-1984 claiming classification of the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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