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TMI Blog1998 (8) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... items. This is governed by 2 orders of the Government on the issue as follows :- (a) Order No. 332/30/87-TRU, dated 2-11-1987 wherein the Government had allowed the deemed credit for items falling only under Chapter Heading 72.06 as far as they were of Steel. (b) This was amended vide Government s Order No. 342/1/88-TRU, dated 20-5-1988, wherein the said deemed credit was extended to also the following sub-headings 7207.90, 72.18 and 72.24. 3. Out of these 8 appeals, the first appeal namely E/1488/96 relates to the period when the first order at (a) above was in force and the rest 7 appeals pertaining to the period when the second order at (b) above was in force and orders issued thereafter. However, the orders issued thereafter were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gitated as under :- 1. The findings of the Assistant Collector is not legally correct in view of Govt. of India Order F. No. 322/30/87-TRU, dated 2-11-1987, F. No. 342/1/88-TRU, dated 1-6-1989 and 12-7-1990, wherein it was provided that the deemed credit is allowable on the inputs specified in the Table annexed to the above orders. As seen from the Table the deemed credit is allowed on the primary forms of Iron Steel falling under Chapter Headings 72.01, 72.06, 72.07, 72.18 72.24. But the assessee availed deemed credit on semi-finished products such as M.S. Angles, Channels, Sections etc. which are not subjected to any further process but used directly in the manufacture of Towers and Masts. These inputs which fall under Chapter Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that since the Heading 72.16 was not mentioned in either of the deemed credit orders referred to above, therefore, the assessee could not availed of the deemed credit and hence, he set aside the Order-in-Original and allowed the department appeals. 8. Heard the learned Consultant, Shri A. Vijayaraghavan for the appellants and the learned JDR., Smt. Aruna Gupta for the revenue. 9. The learned Consultant submitted that the department itself being aggrieved by the Orders-in-Original had appealed to the first Appellate Authority on the ground, inter alia, contained in the submission of facts that the goods involved were semi-finished goods, which were not capable of being used as such and which were not qualified as primary forms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition clearly distinguishes between blanks for angles, shapes and sections from angles, shapes etc. themselves as the latter have become finished products of latter variety. Therefore, he submitted that there is no confusion on this issue and in view of the department itself putting on records through the grounds of appeal that the goods were semi-finished goods, they would be clearly classifiable under Tariff Heading 7207.90 and on that count the deemed credit would be available in terms of the said order dated 20-5-1988. Regarding the first appeal, for the period 1-3-1988, the Consultant reiterated the grounds of appeal. 10. Heard the learned JDR, who reiterated the Order-in-Appeal. 11. I have carefully considered the arguments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they were not semi-finished in nature. Therefore, considering the evidence on record as discussed above, I find that the goods were semi-finished goods relating to semi-finished angles, sections and shapes etc. The re-aligned tariff with HSN with effect from 1-3-1988 clearly provides classification of such semi-finished angles, sections, and shapes of steel under sub-heading 7207.90. I, accordingly, find that the goods above mentioned are to be classified under Heading 7207.90 with effect from 1-3-1988. I have also perused the contents of the Government s deemed credit order dated 20-5-1988 noted supra and find that it accedes deemed credit to the goods falling under Heading 7207.90 amongst others. In these set of appeals, there is no di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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