9911796707
TMI Blog2000 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. - In this appeal filed by the Revenue, the respondents who are manufacturers of quartz watches and components thereof are obtaining gold targets from their Jewellery division on payment of duty which are declared as inputs used for manufacture of gold plating their watches, cases and other parts. When the item is received for gold plating, is no longer usable as such, the same is bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become ineligible to be for the original purpose i.e. gold plating of watch straps and cases these are taken out and sent back to the jewellery division. Since, the goods in question are derived from the mechanical working of precious metals and such goods are no longer fit for their original purposes it appears that these goods will fall within the inclusion clauses of the HSN explanatory notes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable to these goods. Thereby, the remnants after process are to be rightly classified as waste and scrap of gold under Heading No. 7101.80. As per Rule 57F the inputs in respect of which credit has been taken may be used (I) in or in relation to the manufacture of final product or shall be removed from the factory for home consumption or for export. In the present case M/s. TIL have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the samples of Titanium targets for our inspection in the Court along with photograph of gold targets which were not shown for inspection, prior to the order was passed, as the gold plating is very costly and risky to have been brought to the Court. He also relied upon the decision of the Larger Bench in the case of Wyeth Laboratories Ltd. v. CCE, Bombay reported in 2000 (120) E.L.T. 218 (Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n movement of the targets and their receipt back after refurbishing and replenishment from the jewellery division. (b) Relying on the decision in the case of OEN (I) Ltd, we would not accept the classification as proposed in the Revenue's appeal but would determine the classification under 7101.39 and not 7101.80 as proposed by the Revenue. 6. In view of our findings, we find no justificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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