9911796707
TMI Blog2004 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... Non-ferrous machine parts, etc.; that for the manufacture of Cast Iron Castings they procure duty paid pig iron/iron scrap which is melted in a furnace and the molten metal is poured in a sand mould and is allowed to cool for about 12 hrs. and then removed from the mould after it has acquired the shape of the pattern; that such machine castings are sold by weight; that machine parts are those parts which are manufactured out of castings which are subjected to the process of machining and drilling to make them suitable for use solely and exclusively in a particular machine; that a show cause notice dated 31-8-1989 was issued to them for demanding the duty on the ground that the so called crude castings had by their shape, form, design and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Advocate also contended that the Appellants whenever they had cleared machine parts they had paid the appropriate duty under Old Tariff Item No. 68 or Chapter 84 of the present Central Excise Tariff; that they had also removed cast iron products and cast iron pipe without payment of Central Excise duty; that while clearing some machine parts described by them as castings to M/s. Daulat Sehkari Sakhar Karkhana Ltd. they had paid duty because they were not mere castings but were machine parts of machine; that this single example had been relied upon by the Revenue to treat all their clearances of cast iron as machine parts; that description machine parts as casting through inadvertence does not prove that all other castings cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting; that this goes to show that they were clearing the machine casting under the guise of casting and had intentionally evaded payment of Central Excise duty. He also emphasized that in all the invoices issued by the Appellants they have described the goods whether machinery parts or crude casting as casting only except in one invoice. 4. We have considered the submissions of both the sides. As far as the application of Rule 2(a) of the Rules for Interpretation of the Schedule to the Central Excise Tariff Act is concerned it has been held by the Tribunal in the case of Shivaji Works Ltd. v. CCE, Aurangabad, 1994 (69) E.L.T. 674 (Tribunal) that "Rule 2(a) does not permit us to conclude that when an article squarely falls under a particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 of the present Central Excise Tariff. We also observe that the Adjudicating Authority has observed in the impugned Order that "in the case of certain invoices showing the description as 'castings' the gate passes issued were showing the same as "machined castings" and payment of appropriate duty was done by availing slab exemption under Notification Nos. 77/83, 77/85, and 175/86, dated 1-3-86." It is thus apparent that in spite of description castings mentioned in the commercial invoice the Appellants had given the description of machine parts whenever they have cleared the machine parts from their factory and appropriate duty had been paid by them. The entire case of the Department is based on one single invoice issued to M/s. Daulat S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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