1987 (7) TMI 415

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....r : M. Santhanam, Member (J)]. - The Revenue has filed the main Appeal against the order of the Collector (Appeals), Calcutta dated 18-12-82. 2. The Respondents admit that they manufacture forged products out of duty paidmateriab falling under Item 26-AA of the First SchednIe to the Central Excises & Salt Act, 1944. The period involved in from 1-8-80 to 6-4-81. The Respondents were availing ....

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....ing the end and "a small spike usually of metal and with a head need for fastening wood". The Revenue contend that the manufacturing process for the purpose of M.S. Rounds/Rods are different from "Rivets" and "Nails". It is, therefore, urged that the Appellate Collector could not have been classified the product under Item 68. 4. In their Cross Objection the Respondents urged that the product c....

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....rtment says, M.S. Rods being forged are dutiable under sub-item (ia) or Item 26AA, then one would not be justified in charging duty on the rivets as "forged product" again. The Department has quoted general dictionary meanings of "rivets" and "nails" without adverting to the import. We do not see any justification to charge duty under Item 26AA(ia) at this stage. 8. We also find that the Tribun....