1987 (10) TMI 255

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....der per : M. Santhanam, Member (J)]. - The appellants own a factory where wire-drawing operations are carried out. Wire rod in coil form is the raw material and the final product is wire rod in coil form of a lesser diameter. The appellants filed classification list under T.I. 26AA. While assessing RT-12 Returns, the department raised a demand of Rs. 1,03,873/- on the ground that the process of ....

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...., 1980 to April, 1981 and that the assessments have been made on the RT-12 Returns. A show cause notice was issued on 18-8-1981. The SDR urged that the wire rods are different from wires drawn therefrom. Duty could be charged even if the two items fell under the same sub-items. He placed reliance on the decision reported in 1983 E.L.T. 984 (M/s. Krishna Wires Industries, Jaipur). In that case, the....

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....ssue was whether circles cut from duty paid aluminium strips would be liable to duty. There was a difference of opinion between two of the Members which was referred to the Hon'ble President. It was held that the duty could be levied once again on the resultant products. Sh. Nigam submitted that no limitation would arise as the demand was raised on they RT-12 Returns. 5. I have carefully consider....

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....ould be disposed of on a perusal of the explanation of term 'wire' occurring in 26AA. The wire means "cold drawn products of hot section of any cross-sectional shape of which no cross sectional dimension exceeds 13 mm". This explanation indicates that up to a cross-sectional dimension of 13 mm, the product would continue to be a wire. The facts of the present case indicate that the wires are drawn....