9911796707
TMI Blog1999 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... istinct name, character and use was classifiable under sub-heading 8455.00, attracting central excise duty @ 15% ad valorem. The department observed that although the assessees had filed classification list for machine rolls w.e.f. 1-3-1986, they did not pay any duty on the same. Therefore they called for relevant records showing purchase of plain casted/forged rolls (unmachined), figures of production and clearance for captive consumption of the machined rolls. The Director of the company, Shri Kailash Batra stated that they had manufactured and captively consumed 225 Nos. of rolls during the period from March, 1986 to January, 1989 without payment of duty; however he claimed that the rolls were eligible for the benefit of exemption under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries (P) Limited [1990 (45) E.L.T. 525], the Apex Court held that merely because the goods after processing become different commercial commodity or have distinct name does not change the excise classification if they continue to be goods of same species. The Apex Court held that Pipe Fittings made out of pipe and tubes continue to be pipe and tubes and hence do not become different article for the purpose of classification under CETA, 1985. This decision was rendered in the context of Heading 26AA (iv) which covers pipe and tubes. However, in the present case, there is no dispute that plain rolls which were received from the supplier were cleared under Chapter 73 and they had become rolls for metal rolling mills falling under Chapter Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority. 6.(2) We hold that the Notification No. 281/86 is not available to the machined rolls since they have not been shown to be used for the repairs and maintenance of machinery in the appellants factory, and the notification extends the benefit only to the goods which were manufactured in a workshop and used for the repairs and maintenance of the machinery. We, therefore, agree with the findings on this point in the impugned order. 7.(3) The benefit of Notification No. 217/86 is being claimed for first time in appeal before us. This notification will also not be applicable since the goods are in the category of excluded items namely, machine, machinery equipment etc. because they are used for the production of final products i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meeting stated to have taken place in which the Asst.Collector informed by them that the machined rolls are not liable to duty is misplaced, since it is only a bald statement. We, therefore hold that the extended period of limitation is available to the department in respect of 215 machined rolls and accordingly confirm the duty demand on this quantity, while setting aside the duty demand on a quantity of 10 machined rolls covered by the letter dated 20-8-1986. 9. In the result, we uphold the order confirming duty on a quantity of 215 machined rolls and set aside the demand on a quantity of 10 machined rolls. Requantification of the duty is to be carried out by the jurisdictional Asst. Collector. Since contravention of the rules is establ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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