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TMI Blog1997 (3) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ion List involved is dated 17-11-1984. 2. The matter was posted for hearing on 12-12-1996, when Shri P.K. Jain, SDR, appeared for the appellants/Revenue. Shri K.K. Anand, advocate, represented the respondents, M/s. A.T.E. (Pvt.) Ltd. 3. Shri P.K. Jain, SDR, stated that the goods in question were articles of zinc and were not unwrought zinc. The goods under consideration are plugs and sockets which were the articles of zinc, but the same were not specified in any sub-item of Item No. 26B of the Tariff and accordingly, they were correctly classifiable under Item No. 68 of the Tariff. In support of his contention, the learned SDR referred to the Tribunal s decision in the case of Devidayal Agro Metal Industries v. CC, Bombay - 1988 (33) E.L.T. 467 (Tribunal), where reference had been made to the Board s clarification given on 27-9-1965 [wherein it had been clarified that Central Excise Duty under Item No. 26B(i) was recoverable in the case of those manufacturers who produce unwrought zinc by the process of smelting]. Reference was also made to the Tribunal s decision in the case of Chloride India Ltd. v. Collector of Central Excise, 1991 (53) E.L.T. 380 (Tribunal), wherein it had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , were or were not unwrought zinc classifiable under the same sub-item (1) of Item No. 26B of the Tariff from which they were manufactured. The Item No. 26B relevant for the purpose is as introduced in the Central Excise Tariff as a part of 1984 Budget and as effective from 1-8-1984. If such components - plugs and sockets - were unwrought zinc, then further question for consideration is, whether they were eligible for exemption under Notification No. 180/84-C.E., dated 1-8-1984, as applicable to unwrought zinc under Sl. No. 1 of the Table annexed to that notification dated 1-8-1984. 7. Under Item No. 26B, zinc and products thereof were covered. Zinc included any alloy in which zinc predominated by weight over each of the other metals. Sub-item (1) of Item No. 26B covered the following : Unwrought zinc in any form including blocks, plates, ingots, cakes, bars, billets, hard or soft slabs, cathodes, anodes, pellets, spelter and broken zinc. Sub-item (2) covered waste and scrap of zinc; sub-item (3) (4) covered specified wrought products; sub-item (5) covered zinc calots; sub-item (6) covered zinc powders and flakes; sub-item (7) covered pipes and tubes of zinc; and sub-item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign the Central Excise Tariff, as far as these items are concerned, with the Indian Customs Tariff. The principles of classification hitherto adopted through executive instructions are being incorporated in the tariff entry itself. The tariff entries relating to iron and steel would be spelt out on a more scientific basis and the problems encountered in the matter of charging countervailing duty would also be reduced considerably. These changes would, however, be brought into effect from a subsequent date after the necessary ground-work. Till then, the present effective rates of duty would continue. In the 1984 Budget, similar exercise was undertaken with regard to the non-ferrous metals. Para 121 of the Finance Minister s Budget speech is extracted below : 121. Hon ble Members would also recall that in the last Budget, I had rationalised the tariff relating to iron and steel items. This year, I have undertaken a similar exercise in respect of non-ferrous metals. The tariff entries are being revised on more scientific basis. These changes as in last year would be brought into effect from a subsequent date. Till then, the present effective rates of duty would continue. The Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks, ingots, billets, slabs, notched bars, wire bars, or similar forms obtained by casting electrolytic aluminium or by re-melting metal waste or scrap. It had been added that these goods are generally intended for rolling, forging, drawing, extruding, hammering or for casting into shaped articles. Same position is with regard to unwrought magnesium (page 1077), beryllium (page 1079), lead (page 1083), tin (1098) etc. It is thus seen that only metal in any of its primary forms (such as, ingots, bars, slabs, blocks, billets, plates, cakes, etc.) were the unwrought metal. Among other uses, the unwrought metal was used for casting into shaped articles, but the shaped articles themselves were not unwrought metal. 12. The plugs and sockets manufactured by the respondents were the components. They were identifiable products. They were not unwrought zinc. They were also not any of the products as specified in any of the sub-items of Item No. 26B. As we have discussed above, all articles of zinc were not covered by Item No. 26A of the Tariff, as was in force prior to 28-2-1986. Only those products which were specifically mentioned in sub-items (3), (4), (5), (6), (7), (8), were includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for consideration was, whether a zinc sheet or a plate covered with a protective polyethylene films were classifiable under Item No. 68 or Item No. 26B of the old Central Excise Tariff. The Tribunal observed that zinc plates/sheets remained the same zinc plates/sheets after polishing, trimming and degreasing. The facts and the issue for consideration in that case were entirely different than the one before us. In the case of Sikka Heat Treatment Centre v. Collector of Central Excise, New Delhi, 1996 (81) E.L.T. 628 (Tribunal), the issue involved was the classification of iron and steel elastic rail clips produced by the process of forging. The period involved was prior to 1-8-1983, when the Central Excise Tariff relating to iron and steel was not aligned with the Customs Tariff (which was in turn based on BTN). The consideration in that decision were entirely different. 17. In view of the above discussion, the view taken by the learned Collector of Central Excise (Appeals), Bombay, that the goods in question were un-wrought zinc, was not correct. Accordingly, the goods in question were not eligible for exemption under Notification No. 180/84-C.E., dated 1-8-1984, as applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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