9911796707
TMI Blog2011 (3) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... such as Sleeper (Cross-Ties), manufactured from Bars - The Railway Track Materials received, are classified under as under Heading 73.02 and the Railway Track Materials are not specified inputs under the Notification - As the inputs are not specified inputs covered under the Notification, therefore find no infirmity in the impugned Order whereby the benefit of the Notification was denied. In respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-5-1988. Contention of the Appellant is that they are receiving Crossing Sleeper Bars classifiable under Chapter Heading 73.02 of the Central Excise Tariff, and the Sleepers (Cross-Ties) are being manufactured and the same are cleared after availing benefit of the Notification No. 202/CE dated 25-5-1988. The contention is that the Bars classifiable under Chapter 72 of the Tariff are eligible inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff covers railway or tramway track construction material of iron or steel. For ready reference, the relevant portion of the Tariff Entry 73.02 is reproduced below : Tariff Item Description of goods Unit Rate of duty 7302 Railway or tramway track construction material of iron or steel, the following : rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Cross-Ties), manufactured from Bars. The Railway Track Materials received, are classified under as under Heading 73.02 and the Railway Track Materials are not specified inputs under the Notification. As the inputs are not specified inputs covered under the Notification, therefore we find no infirmity in the impugned Order whereby the benefit of the Notification was denied. 5. In respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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