9911796707
TMI Blog1997 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The facts of the case in brief are that the appellants are engaged in the manufacture of railway track material, namely, M.S. tie bars, cotters and dog spikes. Officers of Central Excise visited the factory and checked the records. The records revealed that during the period 1985-86, the appellants had cleared goods of aggregate v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during that period there was a tariff advice which was issued as a trade notice by the Bombay Central Excise Collectorate under their trade notice No. 210/81 classifying tie bars under Tariff Item 26AA(ia). He submits that after restructuring of Central Excise Tariff on 1-3-88, this item was brought under Tariff Item 25 of the erstwhile Central Excise Tariff. He submits that since the product, nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay, Central Excise Collectorate, longer period beyond six months cannot be invoked. In support of this contention he cited and relied upon the decision of the Apex Court in the case of Cosmic Dye Chemicals v. Central Excise, Bombay reported in 1995 (75) E.L.T. 721 and also another judgment of the Apex Court in the case of reported in 1995 (78) E.L.T. 401. The ld. Counsel also submitted that T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the submissions. Perused case law, we find that during the material period, there was a tariff advice issued by the Central Board of Excise and Customs which was circulated by the Central Excise Collectorate, Bombay under the Trade Notice No. 210/81, dated 1-10-81 which inter alia provided that tie bars were classifiable under item 26AA(ia). We also note that Central Excise Tariff was subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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