9911796707
TMI Blog1997 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... re-drawing of duty paid copper rods, flats/bars and strips by way of reducing the dimension of these items and claimed benefit of Rule 173H. By his order dated 22-10-1986 Assistant Collector, Bombay held that though further drawing of hot rolled copper rods, flats and bars was not a process of manufacturing chargeable to duty at the appropriate rate prior to 1-4-1984, after amendment of T.I. 26A from 1-4-1984 it become excisable under Notification No. 174/84, dated 1-8-1984 as amended. He also held that they were not entitled to the benefit of Rule 173H. The Collector (Appeals) by his order dated 17-7-1987 confirmed the order of the Assistant Collector. 4. In the Memorandum of Appeal the appellants have contended that the process engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry duty paid rods, flats and copper strips under erstwhile T.I. Nos. 26A(3) and 26A(6) and they are converted into smaller sizes again falling under same T.I. 26A(3) and T.I. 26A(6) attracting the same rate of duty. They have submitted that the lower authorities have wrongly held that these items are liable to duty again under T.I. 26A(3) under Notification No. 174/84, dated 1-8-1984 as amended. Assistant Collector had observed that the order dated 12-6-1985 had been served on the appellants in June, 1985 inspite of which the appellants had failed to discharge payment of excise duty at the appropriate rate while effecting clearances. Instead, they had continued to remove the goods in question without discharging the duty at the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rod and a drawn rod. 7. We have considered the contentions raised on both sides. We find that the relevant tariff entries at the relevant period read as follows :- T.I. 26A(3)(i) Wrought bars, rods (including wire rods) of copper T.I. 26A(6) Wrought plates, sheets, blanks (including circles) and strips of copper . Explanation (ii) to T.I. 26A provided as under :- (ii) Wrought bars and rods (including wire rods) means - (a) any extended, rolled, drawn or forged products of solid sections..........". According to the ld. DR the lower authorities have correctly held that the Explanation to the expression Wrought bars and rods had clarified that once rolling or drawing of bars/rods had been completed wrought bars had be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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