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TMI Blog2011 (3) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of Assessee. - E/3822/03 & E/CO-119/04 - - - Dated:- 2-3-2011 - Mr. M.V. Ravindran, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri S.M. Vaidya, JDR for the appellant Per: Mr. M.V. Ravindran, Member (Judicial) This appeal and Cross objection are filed against Order-in-Appeal No. RK/108/AVR/2003 dated 15.9.2003. 2. Revenue is aggrieved by the OIA which has set aside the OIO that confirmed the demand of duty on the assessee while assessee's cross objection is against the finding recorded by the ld. Commissioner (Appeals) as regards limitation. Since the appeal as well as the cross objection are against the same OIA, we take them up together and dispose off by a common order. 3. Assessee is unrepr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission that articles of other alloy steel are not covered by Notification 233/88. He would submit that the assessee has deliberately misdeclared the product of other alloy steel of products of alloy and suppressed the fact from the department. He would also submit that the judgement of the Supreme Court in the case of Rajasthan Spinning Weaving Mills reported in 1995 (77) ELT 474 for the proposition that exemption Notification should be construed strictly and there is no scope for benefit of Notification. In view of this, it is his submission that the impugned order be set aside and their appeal be allowed. 6. The cross objection of the assessee would indicate that their challenge for the cross-objection is towards the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column (4) of the said Table. THE TABLE S.No. Heading No./sub-heading no. Description of goods Rate (1) (2) (3) (4) 01. Any heading or sub-heading of Chapters 73, 84, 85, 86 or 87 Castings and cast articles of iron Rs.400 per tonne 02. Any heading or sub-heading of Chapters 73, 84, 85, 86 or 87 Castings and cast articles of steel (other than stainless steel) 10% ad valorem 03. Any heading or sub-heading of Chapters 73,84,85, 86 or 87 Casting and cast articles of stainless steel 10% ad valorem 04. Any heading or sub-heading of Chapters 72, 73, 84, 85, 86 or 87 Forgings and forged articles of steel (other than stainless steel) 10% ad valorem 05. Any heading or sub-h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic chapter heading. It is also seen that the description of the goods should be casting and casting articles of steel (other than stainless steel). It is on record that the appellant is manufacturing the items which can be considered as casting and cast articles. It is also seen and on record that the goods were made of steel and are made of other alloy steel. We are of the considered view that the Notification does not differentiate whether the goods are made of alloy or non-alloy steel. The Notification excludes the cast and casting of stainless steel. There cannot be any dispute as regards the fact that the stainless steel is also an alloy. We find that the ld. Commissioner (Appeals) has correctly interpreted the Notification and held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. Stainless Steel: Alloy steels containing by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. Other alloy steel: Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown: ........... 4. It will be clear that the definition of term steel is wide enough and, in fact, is intended to include steel of various kinds including stainless steel and other alloy steel. For any metal to be considered to be steel, it must contain by weight 2% or less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As against the above reproduced finding, we find from the records the assessee has been filing the classification lists with the authorities, wherein they had declared the said product as 'casting and cast articles of stainless steel and articles' claiming benefit of Notification 223/88 as amended. The said classification lists were duly approved by the lower authorities after following the procedure laid down in the Rules. On a specific query from the bench, ld. DR would submit that there was no correspondence entered with the assessee as seeking further details before the approval of the said classification lists. In our view if there is no evidence or new facts coming on the records of the case, the extended period of limitation cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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