TaxTMI 
TaxTMI 
1991 (1) TMI 262
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....ntral Excise Rules, 1944. The appellant is a company engaged, inter alia in the manufacture of electrical storage batteries falling under Tariff Item 31 of the First Schedule to the Act. In the manufacture of the said electric storage batteries, the appellant requires certain essential items such as, grids, connectors, straps, terminals etc., which are manufactured in the appellant's factory by adopting the process of "alloy blending and casting". For the above purpose, the appellants purchase on payment of duty, from the market, virgin and different lead based alloys where lead predominates as, for example, tandem, arsenic master alloy, antimonial lead etc., which are used as raw material. In the above process, the virgin lead is blended with the alloys in 5/10 ton pot and casting pigs of around 25 kg in weight are produced. These casting pigs are lead based alloys commonly known as antimonial lead alloys. In other words, the input to allow blending is virgin lead/lead based alloy and the output is also a lead based alloy. The blended cast pigs are then transferred to a casting machine where one pig in certain intervals is put in for replenishment. In the casting machine, molten a....
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....rity confirmed the demand. 3. We have heard Shri V. Sridharan, learned Counsel & Shri M. S. Arora, learned DR. 4. The contention of the manufacturers is that the items are cast articles, not of wrought lead and not in the form of angles, shapes & sections so as to attract T.I. 27A(5) which covers wrought lead in the form of brass rods, angles, sections, shapes, _______ . The items are not machined - apart from casting, nothing further is done in respect of terminals, connectors & straps. Grids, on coming out of the casting mould, are guillotined & pass through wooden rollers through which they are strengthened & conveyed and the metal head portion of grid is trimmed. They contend also that the demand is time-barred in the absence of suppression - classification lists have been filed under T.I. 68 regularly from 1975 (except in 1981, when classification lists were filed for other items as the rate of duty changed) and the show cause notice suffers from lack of jurisdiction as it has been issued by the Superintendent who ceased to be the proper officer for the purpose of invoking the extended period of limitation under the proviso to Sec. 11A subsequent to 27-11-1985. In any ev....
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....S, SHAPES AND SECTIONS, OF COPPER; COPPER WIRE - The products of this heading are usually obtained by rolling, extrusion or drawing, but may also be obtained by forging (whether with the press or hammer). They may subsequently by cold-finished (if necessary after annealing) by cold-drawing, straightening, or other processes which give the products a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), provided that they do not thereby assume the character of articles or of products falling within other headings. Bars and rods obtained by casting (including the so-called "jets" and continuously cast bars) or by sintering fall within heading 74.01 provided that they have not been subsequently worked after production otherwise than by simple trimming or de-scaling." Chapter 78 - Note 1(b) - Wrought bars, rods, angles, shapes and sections (heading No. 78.02) : Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered products, of the same forms and dimensions, which h....
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....ements, machinery, automobiles, fences, furniture, sliding door or curtain tracks, upbrella ribs and numerous other articles. Chapter 74 - Copper and articles thereof. Note 2(b) Wrought bars, rods, angles, shapes and sections (Heading No. 74.03) : Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered products of the same forms and dimensions which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products falling within other headings. Chapter 76 - Aluminium and articles thereof. Note 1(b) Wrought bars, rods, angles, shapes and sections (Heading No. 76.02) : Rolled, extruded, drawn or forged products of solid section, of which the maxi mum cross-sectional dimension exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple t....