9911796707
TMI Blog2002 (1) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. In this appeal, filed by M/s. Adarsh Industries, the issue involved is whether the benefit of Notification No. 202/88-C.E., dated 20-5-88 is available to the goods manufactured by them. 2. Shri Ravi Chopra, learned Advocate, submitted that the Appellants manufacture Pipe Tubes of steel out of flats of thickness not exceeding 5 mm and width of bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ured out of bars; that the Appellate Tribunal in the case of Garg Strips and Rolling Mills (P) Ltd. v. CCE, 1995 (78) E.L.T. 93 has held such products to be Flats; that appeal filed against the said order has been dismissed by the Supreme Court as reported in 1995 (79) E.L.T. A212; that as the bar with the above specification has been held to be Flats and Pipes and Tubes having been manufactured o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exceeding 5 mm and flats of thickness not exceeding 5 mm; that the inputs received by them were described as bars the benefit of Notification is not available as bar is not one of the specified input in the notification; that it is settled law that the classification of the product cannot be changed at the manufacturer s end; that the Tribunal in the case of Calcutta Steel Industries (supra) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hind the description of the product given by the supplier and the classification of the product cannot be reopened at the receivers end. We find no infirmity in the findings of the Commissioner (Appeals) in the impugned Order that there is no proof that the material used was similar to that of Garg Strips and Rolling Mills Pvt. Ltd.; that the duty has been demanded on the quantity of final product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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