9911796707
TMI Blog1987 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... ht into existence articles distinct and different from castings. Unfortunately, the Assistant Collector does not give any reasons for his decision. He merely says that he had gone through the case records, the oral and written submissions; on this basis he came to the conclusion that the goods should be assessed under tariff item 26AA as it stood before 1-8-1983 and under item 25 after 1-8-1983 on all the 93 items that became the subject of the dispute. 2. Before the Appellate Collector an argument was presented that the castings were intermediate products as the appellants wanted to manufacture identifiable machine parts like tub wheels and other parts of mining equipment. The Appellate Collector came to the conclusion that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department, however, opposed this notion and said that demand, if recoverable, is recoverable with reference to the show cause notice. 3. The Appellate Collector is right when he ruled that the castings are dutiable. When goods which are to be used as identifiable machine parts are manufactured, the first step will be to produce castings of the requisite shape and contours; it is evidently what has been done here. It appears also that there is further machining, trimming, grinding, etc., before the casts are fit to be installed in machines and machineries. As casts or castings, they are goods dutiable under 26AA(v), and when they are finished and become parts of machinery; they become assessable under item 68. These two steps must not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r M/s. Singarani that the recovery of the duty should be only from the date of the Assistant Collector s order, namely, 23-11-1984. This order does not determine the time limit and its function is only to determine whether the demand made in the show cause notice is correct. The Assistant Collector passed order dated 23-11-1984 confirming the demand for the period 11-12-1982 to 10-6-1983. Under the Central Excises and Salt Act, 1944, Section 11A provides that a demand for duty short levied must be issued within six months from the relevant date. It will become meaningless for a notice to be issued within six months from the relevant date if the levy is to take effect only from the date of the order which by necessity must be in the future. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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