1995 (1) TMI 140

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondents. [Order per : Gowri Shankar, Member (T)]. - The issue in this appeal is the classification of the casting of bars manufactured by the aappellant and the consequential eligibility or otherwise in Notification 67/89-C.E. The appellant by his letter dated 6th October, 1994 has waived the hearing and requested a decision on merits. The Collector of Central Excise also filed a C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... After considering the appellant's reply and hearing it the Assistant Collector confirmed the classification proposed. He noted that it had not been shown by the appellant that the copper was "refined copper" as defined in Note 1(a) to Chapter 74. He further observed that the copper bars which were obtained by casting were not subsequently worked and therefore, could not be considered bars or rods....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsidered as refined cast copper bar and is classifiable under Heading 74.03. The cross-objection also relies on the fact that the cast copper rods had been shown as classifiable under that sub-heading under Notification 67/89-C.E., dated [1-3-1989]. 6. Refined copper has been defined in Note 1(a) to Chapter 74. According to this definition, refined copper should be metal containing at least 97....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lloy in terms of Note 1(b) to the Chapter. The classification would then depend upon what kind of alloy it is and would be under any of the sub-heading of Headings 7403.21 to 7403.29. Obviously the product is not made of a master alloy, since it does not confirm the requirement under Chapter Note 1. Neither the appellant nor the department is able to indicate what constitutes the remaining portion....