9911796707
TMI Blog1996 (10) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 208/83-C.E., dated 1-8-1983. This exemption notification provided exemption, among other, bars if they were manufactured out of the goods falling under sub-item 6(ii) and (iii), 7(ii), 9(ii) and 11 of Item No. 25 aforesaid. In their classification list the appellants have described that these bars were manufactured from all types of (i) fresh unused rerollable scrap and (ii) old and used rerollable scrap" as it was considered that the said inputs, that is, fresh unused rerollable scrap and old and used rerollable scrap were not covered by the specified inputs classifiable under sub-item 6(ii), 7(ii), 8(ii) and 11 of Item 25 the exemption was denied to them. The matter was heard on 9-10-1996 when Shri A.V. Padhnis, Advocate appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad filed a classification list in which among others, exemption was sought in respect of bars (excluding flats) and rods (including wire rods) of iron and steel under Notification No. 208/83-C.E. dated 1-8-1983. It was mentioned in the classification list that these bars and rods were made from all types of (i) fresh unused rerollable scrap and (ii) old and used rerollable scrap . The appellants had admittedly purchased these inputs from the market and they did not have the duty paying document with them. The copies of the invoices/challans or any other documents to indicate that the inputs were not scrap but defective ingots blocks lumps and similar form of steel had not been produced. 4. Under Notification No. 208/83-C.E. dated 1-8-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er bars Three hundred and fifty rupees per metric tonne. (11) Angles, shapes and sections of iron or steel, not elsewhere specified, other than slotted angles and slotted channels, rolled, forged, extruded, formed, finished; sheet piling of iron or steel whether or not drilled, punched or made from assembled elements." Three hundred and fifty rupees per metric tonne. 5. It will be seen that the goods under these sub-items have been referred to by name and they are known in the market by their specific names. For the purposes of classification in the Central Excise Tariff for item No. 25 waste and scrap had been defined as under :- waste and scrap means waste and scrap of iron or steel fit only for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same. We may however abserve that the physical characteristics as in the tariff item No. 25 refers to various commercial names of the products like puddled bars, pilings, ingots, blocks, angles, etc. The physical characteristics to the present proceedings have not been identified to any particular sub-item of Item No. 25 of the tariff. The appellants have generally mentioned that their inputs were classifiable under different sub-items as mentioned in the Notification No. 208/83-C.E. They have not been identified as to which physical characteristics their inputs relate. 8. In the Notification No. 208/83-C.E. it has been provided that for the purposes of that notification any stocks of inputs except such stocks as are clearly recog ..... X X X X Extracts X X X X X X X X Extracts X X X X
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