9911796707
TMI Blog1997 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... ad rejected the claim made before him by the appellant for classification of the goods in question under sub-heading No. 7325.10 together with the benefit of Notification No. 275/88. The Assistant Collector rejected this plea and held that the goods were to be classified under Chapter 84 or 85 depending upon end use. He had, however, held that benefit of the Notification No. 223/88, dated 23-6-1988 would be admissible to them. This order was upheld by the Collector (Appeals) on challenge before him. The present appeal is a sequel to this. 2. Arguing the case of the appellants, Shri Rajesh Chander Kumar, learned Counsel took us through the relevant parts of the adjudication order, particularly the portion where the Assistant Collector had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, not been adverted to by that authority and there is no finding by him in the impugned order on this plea. It was pleaded that in any event this exemption should be available to them and even if they are held liable to pay duty with the benefit of partial exemption under Notification No. 223/88, the benefit of Modvat credit may be granted to them and the fact that they had not filed a declaration under Rule 57G at the appropriate time should not be held out against them. 3. The arguments were resisted by Shri M. Ali, learned Departmental Representative. He pointed out that the Assistant Collector had, while rejecting the claim for exemption under Rule 275/86, nevertheless allowed the benefit under another Notification No. 277/88. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce we hold that the Supreme Court decision is not applicable to the facts of the present case. We then find that the products in question, while not being mere casting, have nevertheless only undergone the processes that will still keep them within the scope of Notification 223/88 but then this notification is equally applicable to castings falling under Chapter 73 as also products falling under 84 and 85. The appellant had made a claim that the benefit of this Notification should be extended to them as applicable to goods falling under Chapter 73 as castings of iron or steel. Following the decision of the Tribunal in the cases cited by the learned Counsel which we hold squarely cover the present case we hold that the goods in question wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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