2004 (3) TMI 65

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..... at temperatures well above 2000ºC whereas the blanks are baked at much lower temperatures. It is submitted that the blanks cannot be equated to electrodes inasmuch as they do not conduct electricity. In our view the temperatures at which the products are baked and the fact that blanks do not conduct electricity is entirely irrelevant. What has to be considered is the wording of Tariff Item 67. If .....

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..... is a completely independent product - Decided against assessee. - 3516 of 1998 - - - Dated:- 9-3-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. - This appeal is against the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal dated March 30, 1998. Briefly stated, the facts are as follows :- The Appellants are the manufacturers of graphite electrodes and anodes. It .....

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..... at the blanks sold to M/s. Carbon Corporation Ltd. were classifiable under Tariff Item 67 and not under Tariff Item 68. The Assistant Collector held that the correct classification is under Tariff Item 67 and confirmed demand of the differential duty of Rs. 34,85,483.36. The Collector of Central Excise (Appeals) dismissed the Appeal preferred by the Appellants. The Tribunal has, by the impugned or .....

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..... s. It is submitted that the blanks cannot be equated to electrodes inasmuch as they do not conduct electricity. In our view the temperatures at which the products are baked and the fact that blanks do not conduct electricity is entirely irrelevant. What has to be considered is the wording of Tariff Item 67. If Tariff Item 67 had only covered graphite electrodes then it could have been argued that .....

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..... roduct under Tariff Item 67 and showing them as the semi-finished goods. The blank could only be a semi-finished goods provided it is an electrode. Thus in respect of the sale transactions it would not be open to the appellants to claim that this is a completely independent product. 7.For the above reasons, we see no reason to interfere. The Appeal stand dismissed. There will be no order as to c .....

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