9911796707
TMI Blog1998 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. The assessees were manufacturing steel ingots with the aid of Electric Arc Furnace and availing of the Notification Nos. 53/80-C.E. and also 144/77-C.E. In terms of Notification No. 53/80, the concessional rate of duty was available subject to certain proviso. The notification stated :- Partial exemption to steel ingots produced by electric furna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the appropriate duty of excise has been paid; (c) iron in any crude form falling under Item No. 25 of the said First Schedule on which the appropriate amount of duty of excise has been paid; (d) skull scrap and runners and risers arising in the course of manufacture of steel ingots with the aid of electric furnace; (e) imported melting scrap of iron and steel (other than heavy mel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period 1981-82 and 1982-83 was demanded. The Additional Collector in the impugned order having confirmed the demand, the present appeal is before us. 3. We have heard Shri P.S. Bedi learned Advocate for the appellants and Shri Ojha, SDR for the Revenue. The first submission made by Shri Bedi was that part of the demand was hit by limitation. We have carefully perused the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proviso to the subject notification. Shri Ojha referring to the tariff as it stood at that time claimed that word steel melting scrap specifically occurred in the description of goods given in Item No. 26. The goods such billet cuttings could not be covered under the description steel melting scrap . Shri Bedi, on the other hand, relies upon the Chandigarh Trade Notice No. 33/CE/75 (1-Iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification, we find that there was no warrant or cause to artificially restrict the scope of the term melting scrap and to segregate for admission by way of the competing tariff entries. Thus, on merits also we find that the demand does not sustain. 6. We, therefore, set aside the order, allow the appeal and order consequential relief to the extent warranted. - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
