9911796707
TMI Blog1998 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... A.C.C. Unni, Member (J)]. M/s. Upper India Steel Mfg. Engg. Co. Ltd. have filed the instant appeal against the order-in-original dated 22-1-1991 passed by the Additional Collector of Customs and Central Excise, Chandigarh by which a duty demand of Rs. 6,052.47 was confirmed against the appellants. 2. Shri P.S. Bedi, ld. Consultant, who appeared on behalf of the appellants submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame within the broader description of `melting scrap by virtue of the Tariff description as it stood at the relevant time and therefore the exemption Notification No. 53/80 was available to them. Ld. Consultant also raised the point of limitation as the SCN related to the period May, 1981 and the SCN was issued on 10-2-1982. He drew attention to the fact that prior to 1983 neither steel ingots no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the desired dimensions where the liquid metal is allowed to solidify in whole or part. These solidified steel casting are called steel ingots. 3. Ld. Consultant contended that in the light of the technical literature on the subject, the appellants belief that any metal casting of a shape suitable for subsequent hot working such as rolling or forging would come within the meaning of `ingots w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the Additional Collector has rejected the said plea of the appellants on the ground that the appellants while submitting their classification list during the material time did not disclose appropriately mentioning runners and risers in the Classification List for claiming the reduced rate of duty under Notification No. 53/80. We find that the said lapse, if at all it can be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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