1997 (12) TMI 291

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....nthuk, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from the order-in-appeal dated 12-4-1990 passed by the Collector (Appeals), Bombay. By this order the Collector (Appeals) has rejected the plea of the appellants that the intermediate product namely Billets manufactured out of scrap is exempted from duty in terms of Notification No. 178/88, date....

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....onger res integra, their appeal is required to be accepted. 3. The learned DR reiterates the departmental stand taken by the lower authorities. 4. On a careful consideration of the submissions, we notice that the intermediate product, billet which arises while manufacturing rods has been considered as cast articles which have been described in column No. 2 of the table of the Notif....