9911796707
TMI Blog1996 (10) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the respondent. 2. Respondent is engaged in the manufacture of certain kinds of aluminium articles and filed classification list 11/84 with effect from 26-3-1984 claiming that the goods fell under erstwhile T.I. 27 and benefit of exemption Notification 43/75 dated 1-1-1975 was available. The particulars of aluminium articles are as follows : Sl. No. Description of article T.I. 1. Door 27(b)(e) 2. Windows 27(b)(e) 3. Structures such as Fixed Glazings, Partitions, Cabins, Boxes, etc. 27(b)(e) 4. Chairs 27(b)(e) 5. Hospital Furniture 27(b)(e) 6. Cask of Aluminium of a description commonly used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to therein. Collector of Central Excise has filed the present two appeals against the common order passed by the Collector (Appeals). We have heard both sides. 4. According to Shri M. Jayaraman, JDR, all the articles manufactured by the respondent fell under erstwhile T.I. 68 and therefore necessarily the articles did not fall within the purview of the two exemption notifications, namely, 43/75 and 183/84. He also pointed out that while in the first classification list the respondents declared Doors, Windows, Partitions, Cabins, Boxes, Chairs, Hospital Furniture, Cask and Scuttles specifically, the second classification list did not declare such products but made a general declaration regarding shapes and sections prepared for subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-item (f) of Item 27. Waste and scrap is specifically taken in by sub-item (aa) of Item 27. Thus we find that Items 1, 2, 4, 5 and 3 except `box are not covered by Tariff Item 27, while the description in Items 6, 7, 8 and `box in Item 3 fall under the scope of Tariff Item 27. Notification 43/75 will apply only to items of aluminium specified in Column 5 of the Table to the notication and falling under any of the sub-items of Tariff Item 27. We have already indicated that Items 1, 2, 4, 5 and box in Item 3 of the classification list would not fall under Tariff Item 27 (necessarily, therefore, they fall under erstwhile Tariff Item 68). These items therefore cannot attract the benefit of notification. On the other hand, since Items 6 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of aluminium fell under Tariff Item 27 or Tariff Item 68 but whether there was any manufacturing activity carried on in the factory or at the site. Therefore, the decision is not helpful to adjudicate the present dispute. The second decision is the one in M/s. Ajit India Pvt. Ltd. v. Collector of Central Excise, Bombay - 1985 (19) E.L.T. 541 (Tribunal) = 1984 ECR 2133, where the question was whether the appellant cleared the windows, doors, shutters from the factory in fully assembled and ready to assemble condition, processed aluminium sections identifiable as component parts of windows, doors etc. without payment of duty or whether the goods cleared were semi-finished non-excisable goods and were aluminium sections which in spite of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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