9911796707
TMI Blog2000 (8) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... n, Member (J)]. - These appeals arise from a common order dated 18-3-1992 passed by Commissioner (Appeals), Trichy. The appellants are manufacturers of crank shafts falling under Chapter Heading 84.83 of the Tariff. Some of the items are cleared under payment of duty and some of them are cleared under NIL rate of duty under Chapter 10 Procedures in terms of Notification No. 217/85-CE dated 8-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow : 5. I have examined the Orders-in-Original and the contentions of the appellants carefully. Appellants do not dispute that the forgings are intermediate products. They have also claimed exemption under Notification No. 217/86 in respect of such intermediate products in the classification lists filed by them. In the light of the above the decision of the Assistant Collector that Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted. 6. Now, the appellants raised the claim that the forgings are not dutiable and duty is to be collected only at final stage. The forgings or forged crankshafts being goods different from raw materials and being goods having a distinct name as forged parts of machinery, are to be treated as finished goods as for as they are concerned, although they are required to be subjected to further pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kar Oil Engines Ltd., the judgment is distinguishable as it will apply to proceedings arising from Rule 57C and not to proceedings in terms of notification referred to and, therefore, seeks for distinguishing the judgment rendered in the case of Kirloskar Oil Engines Ltd. 3. On the other hand learned DR submits that the findings arrived at by both the authorities below are in terms of law and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he short levy is leviable in the present case and the findings arrived at by the 5 Member Bench of the Larger Bench will have a very clear bearing and the same is applicable to the facts of the case. The Larger Bench has also noticed the aspect pertaining to clubbing of notification vis-a-vis of Rule 57C and have held that part of the final products which are cleared free from whole of duty are no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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