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TMI Blog2004 (3) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... he material information regarding manufacture of "lead Anodes" [Cast Lead Sheet + Cast Lead Header] and their captive use in the electrolysis process was never disclosed in the classification Lists which were approved by the Department not the fact intimated to the Department at any stage. On these facts we are in full agreement with the Commissioner that there was conscious withholding of information and thus the extended period of limitation had been rightly invoked. In this view of the matter, the Order of the Tribunal cannot be sustained. It is accordingly set aside. That brings us to the question as to whether the Respondents are liable to pay duty or the job workers are liable to pay duty. This would require looking into the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are manufactured by procuring lead ingots containing 1-02% silver. These ingots are melted and the molten is cast in the required size. The size of the cast/rolled product is 1070 x 1575 x 8 mm. A header is welded with the cast rolled plate. The header is manufactured by casting the copper bed in lead. In the lead cast/rolled product three holes are provided in which anode spacers are put for avoiding contact between anodes and cathodes. 4.At this stage, it must be mentioned that the Respondents have a unit at Visakhapatnam. They also have a unit at Debari, Udaipur, Rajasthan. It is an admitted position that in respect of Debari unit the Respondents filed a Classification list showing the anodes and cathodes having headers. The Debari un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The Respondents pay duty on that product at the Debari unit as they accept that there has been manufacture. The Commissioner in his Order dated 31st March, 1997 has also noted that the product is bought in the market by one M/s. Cominico Binani Zinc Limited. This shows that the product is marketable. The Tribunal has failed to notice this. Even otherwise, it is settled law that for a product to be marketable there need not be actual purchase or sale. So long as a new and distinct commodity known in the market has come into existence there is manufacture. We are unable to accept the submission that the headers are attached merely to keep the lead and aluminium sheets emerged in the cell. From the process set out above it is clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o you must write the exact description of the goods [emphasis supplied] as mentioned in Central Excise Tariff to avoid any type of confusion and possibility of mis-classification". The assessee in the letter reference No. VZS/S D/CE/CL/91-92/16949, dated 30-9-1991, inter alia, stated that "We have written the full description of the goods [emphasis supplied] being manufactured by us mentioning Heading number as we felt correct these sheets are not rolled products, but are only cast".[emphasis supplied] 6.2.From the above classification furnished by the assessee, it is evident that the Lead Anodes/Cast Anode Sheets mentioned in the classification List referred to mere Cast Lead Sheets. It did not include the impugned product, viz. "Lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. Effective Date Classification List No. S. No. of the item Description of the goods 1. 1-3-1989 - 5 Lead Anodes [Complete with Headers] used in the electrolysis plant for recovery of Zinc and/or Cadmium 2. 1-9-1989 - 7 Lead Headers [i.e. Copper Strip around which casting of Lead is done]. This is finally fixed with Lead Anode Sheet which is ultimately used in the manufacture of Zinc and/or Cadmium. 6.3. The same description had been repeated in their subsequent approved classification List, with effect from 20-3-1990, 25-7-1991, 1-3-1992 and 1-3-1993. The point to be stressed is that while the assessee furnished the complete description of the product, v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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