9911796707
TMI Blog1997 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the same show that they can be in different shapes. Therefore, the term `bar' in Entry 26A(1) would also include a rod. Thus the authorities below were wrong in classifying the goods as falling within Tariff Item 68 and not under Item 26A(1). Appeal allowed. So far as the question of refund is concerned, it will have to be determined in accordance with the decision of the Constitution Bench of this Court in Mafatlal's case [1996 (12) TMI 50 - SUPREME COURT OF INDIA]. - 4084 of 1986 with 1322 of 1988 - - - Dated:- 12-2-1997 - A.M. Ahmadi, CJI and Sujata V. Manohar, J. [Order]. - The Government of India by their order in Revision dated 24-11-1978 concluded that copper rods and bars manufactured by the appellant could proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 came to be introduced in the Tariff, it was informed that the product now fell within Tariff Item 68 and not under Tariff Item 26A. On receipt of this communication, the appellant requested the Assistant Collector to treat Hollow Rods under Tariff Item 68 and submitted a fresh classification list. In the meantime, the High Court of Gujarat took the view that Hollow Rods fell within Tariff Item 26A(1). The appellant on learning about the said decision of the High Court approached the Assistant Collector for re-classification of Hollow Rods under Item 26A(1) of the Excise Tariff but this request was turned down. The Government of India pointed out by their letter dated 24-11-1978 that the goods fell within Tariff Item 26A. It was pursuant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duct, the cross-section of which completely enclose a void or voids also known as hollow bar in which the wall thickness is usually greater in proportion to the bore. In the order passed by the Government on 24-11-1978 it is stated that samples of the goods were shown during the course of personal hearing and they appeared to be in the shape of bars, flats and rods. It would thus be seen that there can be no dispute that the goods manufactured by the appellants are hollow rods/bars and the only question is whether they could be classified under Tariff Item 26A(1) or under Tariff Item 68. They were classified under Tariff Item 26A(1) before the Excise Tariff came to be amended and Item 68 added thereto. It was only after Item 68 was added to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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