1996 (7) TMI 342

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....he Appellant. None, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by the Department against the common impugned order dated 5-9-1986 passed by the Collector of Central Excise (Appeals), Bombay. Since the issue is common in all these cases that are clubbed together and are being disposed of by this common order. 2. When all these ca....

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.... 25(12) of the Central Excise Tariff Act. On appeal filed by the party, the Collector (Appeals) has accepted the contentions of the party relying upon the Circular issued by the Board as well as taking into consideration of the decision of the Tribunal in the case of M/s. Trident Metal Profiles Pvt. Ltd., Bombay in 1980 (6) E.L.T. 377. 3. Shri M. Haja Mohideen, JDR reiterated the grounds t....

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....to 10 mm. and below with mill rolled, trimmed or sheered edges and supplied in coil or flattened coil (straight length) form but excludes hoop and skelp. In case of flattening they are placed in cold form and by passing through the rollers, it changes the shape of the wire from round to flattened. Such flattened wires are not known as `strip'. In view of the use of simple rollers in its manufactur....

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....tatutory definition of `strip'. In view of the above observation, classification of such flattened wire under category of strips would be incorrect and in case round wires out of which such flattened wires are obtained are duty paid no further, duty would be recoverable on such flattened wires. Admittedly, they have brought duty paid round wires and out of which they converted into flattened wires....