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TMI Blog2011 (5) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... re of alloy steel not of steel - Held that:- in the case of Mukundbhai D.Rathod (2002 - TMI - 106974 - CEGAT, MUMBAI - Central Excise), wherein it has been held that the definition of 'steel' under Chapter 72 of the CETA being wide enough to include the articles of various kinds of steel including the stainless steel and other alloy steel, benefit of exemption under Notification 223/88 wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of 'forgings and forged articles of steel other than stainless steel. The department was of the view that the respondent are not eligible for this exemption, as forgings are of alloy steel not of steel. It is on this basis that the exemption under this Notification was denied by the Addl.Commissioner and duty demand of Rs. 2,40,435/- was confirmed and penalty of equal amount was imposed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' and 'other alloy steel' respectively, from which it is clear that specifications for 'steel', 'stainless steel' and 'other alloy steel' are different, that forgings and forged articles of alloy steel cannot be said to be the forgings/forged articles of steel, that benefit of exemption under notification No.223/88-CE is, therefore, not available to the goods, in question, and that in view of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 'other alloy steel' would be covered by this exemption notification. It is not the Department's case that the forgings, in question, are of stainless steel. Therefore, the ratio of the above judgment is squarely applicable to the facts of this case. In view of this, we do not find any infirmity in the impugned order. The Revenue's appeal is dismissed. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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