9911796707
TMI Blog2000 (11) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Member (T)]. In this appeal, filed by M/s. Devi Dayal Non-Ferrous Industries Pvt. Ltd., the issue involved is whether the benefit of exemption under Notification No. 69/86-CE dated 10-2-1986 under Sl. No. 1(ii) is available to the paper insulated copper winding wire, manufactured by them. 2. Shri Jawaharl Lal, learned Advocate, submitted that the Appellants manufacture copper winding wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned goods would be covered by the Sl. No. 1(ii) of the Notification. He also submitted that the demand is time barred as the show cause notice was issued on 3-5-1991 demanding the duty for the period from 1-4-1986 to 28-2-1987; that in their classification list No. 1/86-87 effective from 11-4-1986 they had described the product as paper covered copper winding wire and this classification lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No; that what is being manufactured by the Appellant is nothing but paper insulated copper wire and as such they are eligible only to the rate of duty applicable to Sl. No. 4 of the Notification; that the end use criteria cannot be applied across the board. He finally, submitted that the demand is not hit by time limit as the appellants had deliberately changed description of the goods in the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en disputed by the Revenue that the product manufactured by the appellants is winding wire. Only dispute is that the product according to the Adjudicating Authority is insulated paper coated winding wire and not winding wires made of copper. Once it is not in dispute that the product manufactured by them is winding wire the rate of duty as indicated against Sl. No. 1 (ii) of the Notification w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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