TaxTMI 
TaxTMI 
1996 (9) TMI 343
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....classification of rough, unmachined and unlinned forged product - called "Dished Ends" which were usable only after further process of machining by the customers. The Asstt. Collector of Central Excise in separate orders had classified the product under Item No. 68 of the old Central Excise Tariff, while the respondents have sought classification under Item No. 25(13)(iv). On appeal, the Collector of Central Excise (Appeals), Bombay, held that the product "dished ends" were correctly classifiable under Item No. 25(13)(iv) of the Tariff and not under Tariff Item No. 68. 2. The matter was heard on 26-9-1996, when Shrei Kamal Trivedi, advocate, with Shri V.P. Joshi, advocate, appeared for the respondents. Shri M. Jayaraman, JDR, repres....
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....pecifically mentioned such as ridges, channels etc. were only illustrative and the Tariff Item does not rule out the form in which their product were cleared, from the purview of the said sub-item No. 13. 5.  We have carefully considered the matter. The Item No. 25 covers Iron and Steel, and products thereof. This Tariff entry covers not only iron and steel in the crude form but also articles of iron and steel. 6. The Tariff entry relating to iron and steel was revised w.e.f. 1-8-1983. While earlier iron and steel in crude form, intermediate products and the finished products were classifiable under different tariff entries, w.e.f. 1-8-1983 all the products were merged in one single entry. The Item No. 68 was already on the ....
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....l seen that sub-item (13) covers coils for rerolling, sheets, plates, and universal plates of iron and steel. In addition, it also covers the various forms. By way of illustration, the forms `ridges, channels, pipes, their fittings' have been mentioned. The expression used is `such as'. The use of this expression indicates that the actual forms mentioned are only indicative. The respondents have explained that their product `dished ends' is made from plates are not ready for use had to be further processed before use and that their form will be covered by sub-item (4) of that sub-item. 8. We find that Tariff Entry No. 25 covers various products of iron and steel and the particular shape of the article is not the determining factor f....
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....of his order. The Para 4 of his order is extracted below : "4.  I have carefully gone through the submissions made by the appellants and have also gone through the orders passed by the Asstt. Collector against which the appeals have been preferred by the appellants. In respect of the first two appeals, I find that the issue involved is classification of product `Dished Ends' and other products mentioned in Classification List No. 1/85 (Range Entry No. 463/85), dated 20-3-1985, and Classification List No. 1/84, dated 7-8-1984. The appellants have claimed classification of the said products under T.I. 25(13)(iv), whereas the department has classified the same under T.I. 68. I find from the findings of the Asstt. Collector that the pro....
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....ariff item has been designed to cover on following products within its orbit :- (i)  Coils for re-rolling (ii)  Sheets (iii)  Plates (iv)  Universal plates, all of iron or steel whether cold rolled or hot rolled (v)  Forms such as ... made from sheets, plates or universal plates (vi)  Tin Plate (vii)  Tinned, lacquered or varnished sheets including tinned taggers, and (viii) Cuttings of such forged sheet or tagger. The broad Heading or T.I. 25(13) has further divided into four groups for fixing tariff rate, and only those items which are mentioned in the sub-groups would be subject to duty of excise. The Item No. 25(13)(iv) is general in nature and it covers all iron and ste....
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.... India and others, reported in 1981 ECR 245-D, has held that "It appears to us that the expression `such as' used in Clause (ii) merely illustrates Polymerisation and Co-polymerisation products. The enumeration, in our opinion of the product which follows the expression `such as' is, therefore, not exhaustive". In the circumstances, the views expressed by me gets support of the above High Courts decision, and the product `Dished Ends' and other products mentioned in classification lists in question would appropriately classifiable under T.I. 25(13)(iv) and not under T.I. 68 as held by the Asstt. Collector. In the circumstances, both the appeals i.e. Appeal No. 1176/85 and 1698/85 succeed on merits. As regards the third appeal No. 1699/85, i....