9911796707
TMI Blog2001 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order]. The issue involved in all the three appeals is identical and as such is being disposed of by a common order. 2. The appellant is engaged in the manufacture of pre-recorded audio-cassettes falling under Sub-heading 8524.32 of the Central Excise Tariff. The dispute involved in the present appeal relates to the refund of duty in respect of cassettes which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 4. I have heard Shri S.K. Bagaria, ld. Advocate appearing for the appellant and Shri A.K. Chattopadhyay, ld. JDR for the Revenue. 5. The appellants main contention is that the reasoning of the authorities below that the defective goods received back in their factory and subsequently cleared were not goods of the same class and as such in terms of the provisions of Rule 173L(3)(iii), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16) E.L.T. 497 - CCE v. Kothari Products Pvt. Ltd. (vii) 1982 (10) E.L.T. 495 (G.O.I.) - Godfrey Phillips India Ltd. 6. After carefully considering the submissions made from both the sides I find that there is no dispute as regards the receipt of the damaged pre-recorded cassettes. The expression of the same class used in Rule 173L(3)(iii) does not mean the same very goods. It is a broa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were dye intermediate and the goods reprocessed were dyes. Inasmuch as both the goods fell under the same Tariff item, it was held that they have to be treated as the goods of the same class. Similarly in the case of Tata Tea Ltd. it was held that no distinction can be drawn between the returned orthodox tea and CTC tea for the purposes of giving the benefit of Rule 173L. As such I find that ina ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
