9911796707
TMI Blog2006 (9) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... egraph Department of the Union of India for using the said wire allegedly for telecommunication purposes. The appellant contends that although it had all along been and other manufacturers similarly situated were assessed applying Tariff Item 26AA(1a), only because supplies were made to the Posts and Telegraph Department, a show cause notice was issued as to why the manufacturer's case shall not be assessed as if it falls within the purview of TI 33B. By reason of the impugned judgment the High Court dismissed the writ application filed by the appellant against the order dated 12-3-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT'), inter alia stating : "In my opinion, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us, a notification dated 31-5-1979 issued by the Central Government in terms of Rule 8(1) of the Central Excise Rules, 1944, exempting wires and cables falling under sub-item (i) of Item No. 33B of the First Schedule to the Central Excise and Salt Act, 1944 has been produced, from a perusal whereof it appears that the overhead or underground telecommunication wires falling under sub-item (i) of Item No. 33B of the First Schedule, was exempted from so much of duty of excise leviable thereon as in excess of 10% ad valorem therein. Our attention was also drawn to the circular letters dated 29-8-1964 and 23-9-1975 issued by the Central Board of Revenue which read as under : "Central Board of Revenue letter No. 13/7/64-CX.7 dated 29-8-196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Steel Products, the following namely :- (i) xxx xxx xxx (1a) Bars, rods, coils, wires, joists, girders, angles, other than slotted angles, channels other than slotted channels, tees, beams, zeds, trough piling and all other rolled, forged, or extruded shapes and sections, not otherwise specified. 33B. Electric wires and cables, all sorts, not otherwise specified :- (i) Insulated wires and cables of copper, aluminium or other metals and alloys, whether sheathed or unsheathed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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