1983 (11) TMI 208

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...., SDR, for the Respondent. [Order per : Smt. S. Duggal, Member (J)]. - This Revision Petition, since received by transfer, pursuant to the provisions of section 35P(2) of the Central Excises & Salt Act, 1944, to be treated and disposed of as an appeal, raises question of classification of goods described as "copper coated submerged arc welding wires", cleared from the factory in coils. 2.&ensp....

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....y undertake did not convert the said wires into welding electrodes so as to attract T.I. 50 of the CET to these goods. 3.  The notice to show cause was, however, confirmed by order of the Deputy Collector of Central Excise, Calcutta dated 20-9-1976/30-10-1976, reiterating the Department's stand that these goods were classifiable as "welding electrodes": all sorts". Besides holding that duty ....

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....facture was carried out, it was specifically pleaded that they were only doing the job of copper-coating of the wires received from M/s. Poonam Trading Company and M/s. Indian Oxygen Ltd. and that they were neither aware nor did they believe that these wires, after copper coating, become excisable. They further pleaded that although the notice to show cause had indicated that in the Department's t....

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....peals No. 370/80-D and 554/80-D disposed of by Orders No. 504 & 505/83-D dated 18-8-1983 was placed on record. 7.  Shri K.D. Tayal, SDR conceded that the goods which are subject matter of this appeal, are of the same nature and description as in the other two appeals, referred to by the learned Consultant. He had no further comments to offer in relation to the prayer made on behalf of the ap....