9911796707
TMI Blog2001 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... e engaged in the manufacture of steel and alloy steel castings from Feb. 82 ; that the metal constituents used in the manufacture of said castings are carbon, nickel, manganese, sulphur, phosphorus, silicon, chromium, columbium, titanium, mollydenum, Copper and Vanadium; that 75% of their production is without nickel and chromium and the balance 25% production would be with Nickel and Chromium. From the above, it could be seen that M/s. Kartik Steel Ltd. were manufacturing and clearing the goods in question apart from manufacture cast articles and castings of steel for which they had filed classification list and got it approved from the department. Hence, it appears that appellants had not filed any classification list for the goods where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel Shri T. Ramesh has invited our attention to para-10 of the findings recorded by the Commissioner of Central Excise, Madras that there is no misdeclaration and it was for the department to have approved the correct classification after due verification. He has also submitted that Rule 173B did not require test reports to be filed along with classification list and there was no provisional assessment under Rule 9B and the classification list had been approved and RT-12 returns have also been finally assessed. Therefore, the Commissioner has rightly held that in view of these facts, proviso to Section 11A for extended period is not invokable in this case. He has also invited our attention to para-12 of the findings of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification and pass appropriate orders. 5. We have carefully considered the submissions and in view of the fact that the Commissioner before dropping the show cause notice has gone into the factual position and has correctly held that the classification list has been approved finally and the RT-12 assessments were also finalised and if they had any doubt about the nature of the goods, it was for the department to have taken any representative sample and sent it to the chemical examiner for test, before approving the classification list. Therefore, we do not find any infirmity in the order passed by the ld. Commissioner and the same is confirmed. We therefore dismiss the appeal filed by Revenue. - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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