1997 (12) TMI 291

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..... n, Member (J)]. This appeal arises from the order-in-appeal dated 12-4-1990 passed by the Collector (Appeals), Bombay. By this order the Collector (Appeals) has rejected the plea of the appellants that the intermediate product namely Billets manufactured out of scrap is exempted from duty in terms of Notification No. 178/88, dated 13-5-1988 read with Notification No. 98/88. It was the conten .....

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..... learned DR reiterates the departmental stand taken by the lower authorities. 4. On a careful consideration of the submissions, we notice that the intermediate product, billet which arises while manufacturing rods has been considered as cast articles which have been described in column No. 2 of the table of the Notification No. 98/88 and also listed in Notification No. 178/88. The Notification ex .....

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