1988 (1) TMI 134

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....te, for the Respondent. [Order per : G. Sankaran, Senior Vice-President].  - The facts of the case, briefly stated, are that the respondents are engaged in the manufacture of motor vehicles. They had been permitted by the Central Excise authorities at Jamshedpur to procure from Madras, Nasik and Rajkot, fasteners in terms of the procedure set out in Chapter X of the Central Excise Rules....

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....CET, free of duty in terms of Chapter X of the Rules. Thereupon, the respondents made a representation to the Assistant Collector, who considered the classification of the fasteners in dispute and held that they fell under Item No. 52 of the CET. He, therefore, upheld the Superintendent's action. In appeal, by the impugned order dated 3-8-1983, the Appellate Collector set aside the Assistant Colle....

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....nts that they should not avail themselves of the facility under Rule 192 (falling within Chapter X of the Rules) inasmuch as the goods fell under Item No. 52 of the CET and there was no provision under which the movement of such goods under Rule 192 was permissible. 4. Shri Lakshmi Kumaran, on the other hand, contends that the Jamshedpur authorities had no jurisdiction to change the classificat....

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....he list. "Proper Officer" has been defined in Rule 2(xi) as the officer in whose jurisdiction the premises of the producer of any excisable goods, or any person engaged in any process of production of such goods as a manufacturer, are situate. It is clear, therefore, that the Excise authorities at Jamshedpur had no jurisdiction to revise or change the classification approved by the "Proper Officer....