9911796707
TMI Blog2019 (4) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of iron or steel) and non-ferrous Castings (Castings of Brass). The appellant's factory was registered as a Small Scale Industry unit with the Director of Industries Bihar. 3. Prior to the Central Excise Tariff Act, 1985, the ferrous castings manufactured by the appellant were classifiable under Tariff Item No. 25 of the First Schedule to the Central Excise Act, 1944. After the Central Excise Tariff Act, 1985, came into force, the aforesaid goods were classifiable under Chapter 73 as per Notification No. 208/83-CE dated 1/8/1983, as amended. It is the case of the appellant that Castings of iron or steel, when made from the inputs specified in the said Notification, were exempt from the whole of the duty of Excise leviable thereon subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 1.03.1988. It has been submitted that the said goods were entitled to the benefit of exemption Notifications No. 208/83-C.E. dated 1.08.1983, No. 90/88-C.E. dated 1.3.1988, No. 202/88-C.E. dated 20.5.1988 and No. 275/88-C.E. dated 4.11.1988. 7. Ld. Consultant appearing on behalf of the appellant firm filed a synopsis of written submissions along with a compilation of relied upon decisions, circulars and notifications. 8. Ld. DR reiterates the findings of the impugned order. 9. Heard both sides and perused the appeal records. 10. We find that the appellant did not manufacture precision castings. The Castings manufactured by the Appellant were subjected to operations only upto the stage of Proof-machining. After coming in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Circular No. 225/59/96-CX dated 1.7.1996, the Board clarified that the Castings, other than precision Castings, would be classified under heading No. 73.25. The Board also withdrew the earlier Circular dated 28.7.1989 and directed that all pending assessments may be finalized as per the new Circular. The goods manufactured by the Appellant were entitled to the benefit of Notification No. 208/83-C.E. dated 01.08.1983 upto 28.2.1988, Notification No. 90/88-C.E. dated 1.3.1988 upto 20.5.1988; Notification No. 202/88-C.E. dated 20.5.1988 upto 4.11.1988 and Notification No. 275/88-C.E. dated 4.11.1988 from this date onwards. In so far as the Cast articles of Brass falling under Tariff heading No. 7410.00 are concerned, the Appellant manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide belief or when the facts are known to the department, the proviso to Section 11A(1) cannot be invoked. Even otherwise, during the relevant period, there was considerable doubt regarding the tariff classification of the Iron Castings particularly as to whether such Castings would be classified under Chapter 73 or as semifinished parts of the machinery under Chapter 84, which was settled only by the Tribunal decision in the case of Shivaji Works Ltd. Vs. C.C.E. (Supra). The Board, which had earlier issued Circular dated 30.06.1989 clarifying that Castings should be regarded as semi-finished Machine Parts also withdrew the said Circular and accepted the Tribunal decision in the aforesaid case. The Assistant Director, DGAE, Patna require ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
