1985 (7) TMI 229

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....nnexed to Notification No. 47/84. I have gone through the appeal memorandum, the impugned order and considered the points raised on behalf of the appellants by Shri D.N. Mehta, Advocate. The appeal was posted for hearing before Shri Mittal but in the meanwhile Shri Mittal was transferred and the hearing was given by me. 2. M/s Aggarwal Wire Industries, Mirzapur, manufacturers of "Vindhya Brand" super enamel super Wires in the thickness range of 28 to 42 SWG falling under item 33B-C.E.T. filed the classification list seeking total exemption of clearance value of Rs. 7 lakhs. The list was provisionally approved with the remarks that the winding wires of copper being manufactured by the party are liable to pay duty @10% in terms of not....

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....opper as stipulated in notification No. 47/84 the party cannot get the benefit of concession. He also opined that if there was any case for granting the benefit the question of furnishing the proof of payment of appropriate duty on copper wire rods would have arisen. Accordingly, he approved the provisionally approved classification list after rejecting the party's request for concessional assessment under notification. No. 47/84 @ 5%. 3. Both in the appeal memorandum and in their detailed arguments during the personal hearing the appellants contest the above and state that the Asstt. Collector's findings are incorrect and that the fact that bare copper wires, and not wire rods are fed into copper enamelling plant should not prevent....

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....m to prove. Shri Mehta further pointed out that inasmuch as a number of enamelled wire manufacturing units in the jurisdictions of Delhi and Indore Collectorates were enjoying the above concession correctly there was no justification or reason why the same should not have been extended to them. 4. I have considered the matter and I find that the appellant have a case. Serial number 1(i) in the table attached to notification No. 47/84 dated 1-3-1984 fixes the concessional rate of duty of 5% on winding wires made of copper subject to the condition that they are made from wire rods of copper on which the appropriate amount of duty of excise or the additional duty of excise has been paid. The explanation reads as below "for the aforesai....