1996 (11) TMI 195

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.... These leafspring blades had lived their life as unspecified parts of the motor vehicles and were purchased by the respondents for manufacturing M.S. rods which were classifiable under sub-item 9(2)(i) of Item No. 25 as was in existence before the introduction of the new Central Excise Tariff from 28-2-1986. Without filing any declaration and without obtaining any central excise licence, they were removing their final products without payment of central excise duty on the understanding that their final products enjoyed full exemption from duty under Notification No. 208/83-C.E., aforesaid. The Department issued a show cause notice on 17-7-1985 alleging that they have manufactured steel rods falling under sub-item 9(2)(i) of Item No. 25 usin....

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....ifiable under sub-item 9 (2) of Item No. 25 of the Tariff. The learned Collector of Central Excise had held that these inputs were classifiable under sub-item (11) of Item No. 25. We consider that the used discarded leafspring blades could not be considered as classifiable under sub-item (11) of Item No. 25 which covers the following : "Angles, shapes and sections of iron or steel, not elsewhere specified, other than slotted angles and slotted channels, rolled forged, extruded, formed, finished: sheet piling of iron or steel whether or not drilled, punched or made from assembled elements." 3. The learned consultant had submitted that their products could not be classifed also under sub-item (3) of Item No. 25 as waste and scrap, as t....