9911796707
TMI Blog1997 (1) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case are as follows : 1.1 By the impugned order a Modvat credit of Rs. 5,033/- has been disallowed by the lower authorities on the ground that copper and copper alloy wire has been given as an input falling under tariff sub-heading 7408.29 in the declaration filed under Rule 57G. That sub-heading according to the Revenue means copper and copper alloy wire not exceeding 6 mm in cross-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave now brought copper and copper alloy wire. There is no dispute about that. But since the cross-sectional diameter of the input brought by them is exceeding 6 mm, therefore, Tariff sub-heading is 7408.21. Ld. Consultant submits that there are any number of decisions that mention of wrong tariff sub-heading does not vitiate the declaration and consequently, availment of Modvat credit. For example ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional diameter of the copper and copper alloy wire has not been mentioned in the declaration as such, the tariff heading mentioned gives a fair idea of cross-sectional diameter inasmuch as Tariff sub-heading 7408.29 declared by the appellants clearly means that copper and copper alloy wire of less than 6 mm cross-sectional diameter would be brought by them as an input whereas they have actually br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serve that the description given is of `copper and copper alloy wire without any description of the cross-sectional diameter. It could, therefore, mean that copper and copper alloy wire of cross-sectional diameter both exceeding 6 mm and less than 6 mm could be obtained by the appellants as their input. Therefo- re, there is no mistake on the part of the appellants in the statutory declaration of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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