9911796707
TMI Blog1998 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... further manufacturing of the final product to be cleared at NIL rate of duty in terms of Notification No. 84/94-C.E., dated 11-4-1994 as amended, has directed the appellants to follow the procedure as laid down in Chapter X of the Central Excise Rules, 1944 (hereinafter called as the Rules). 2. The appellants vide letter dated 16-11-1998 submitted that although movement of raw material is covered under Notification No. 84/94-C.E., dated 11-4-1994, but compulsion by the Asstt. Commissioner to follow Chapter X procedure is causing grave undue hardship to them. They requested that their case be decided on merit on priority and they do not wish to be heard in person. 3. I find that there is no involvement of duty. The only dispute is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for as per the procedure prescribed in the said notification. 5. I have carefully gone through the facts and circumstances of the case including the submissions made by the appellants. The only point for determination in this case is whether C.I. castings being done by the job worker for the appellants and return of the same to the appellants for further processing of the same and its further use in the manufacture of the final product is covered under Notification No. 84/94, dated 11-4-1994 as amended or for the purpose of obtaining C.I. castings from the job worker, the appellants will have to folow the Chapter X procedure. for determination of the above issue it is necessary to go through the text of the Notification No. 84/94, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification. Explanation. - For the purposes of this notification, the expression job work means processing or working upon raw materials or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process, and the expression job worker shall be construed accordingly." 6. I find that the appellants final product i.e. P.D. pump/P.D. pump set falls under sub-heading 8413.11 and is exempted from duty. Pig iron and C.I. scraps which are raw materials and are sent for casting to job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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