1996 (9) TMI 265

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.... the Iron Scrap, the "Inserts" were manufactured through the moulds. After the Inserts were taken out of the moulds, they were subjected to the processes of (1) annealing in the oil fired furnace (2) fettling and (3) removing extra burns by grinding etc. Thereafter they were packed in gunny bags and removed to the manufacturers of the R.C.C. Sleepers, where they were used as a raw material. Before 1-3-1986, these Inserts were classifiable under Tariff Item 25(16)(i) of the CET as "Castings of Iron and Steel" and were found eligible for exemption under Notification No. 208/83-C.E., dated 1-8-1983. After the switch over to the new Tariff, the Department sought to classify these Inserts under sub-heading No. 7302.90 while the assessee contende....

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....r tramway track construction material" which had been named under Heading No. 73.02 of the Tariff. The processes to which the Cast, Iron and Inserts were subjected, have been mentioned in para-3 of the Order-in-Original. They have mentioned as (1) annealing in the oil fired furnace (2) fettling and (3) removing extra burns by grinding, etc. In view of the above and keeping in view the nature of the product and their use as a raw material in the sleepers, we do not consider that they became any one of the specified materials named in Heading No. 73.02, which is extracted below :- Heading No. Description of Goods 73.02 Railway or tramway track construction material of iron or steel, the following: Rails, switch blades, crossing....