TaxTMI 
TaxTMI 
1997 (12) TMI 301
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....2 are listed today for hearing. The Appeal bearing No. C/1527/90-B2 and appeal bearing No. C/2104/90-B2 are not listed today. Shri M.L. Malviya, Chief Manager and Shri R.N. Ojha, Senior Assistant Supervisor appearing for M/s. HAL submitted that the issue for consideration in all these appeals is similar; they have come from (Koraput) Orissa for attending these hearings and it would be in the interest of justice if the two appeals not listed today are also taken up for hearing. 2. Shri S.N. Ojha, JDR appearing for the respondent Revenue had no objection. With the consent of both the sides, therefore these two appeals bearing No. C/2104/90-B2 and C/1527/90-B2 are also taken up for hearing. 3. The matter in all these four appea....
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....s (Appeals), Hyderabad where a view has been taken that the ingots were covered by the expression 'castings'. 6. In reply Shri S.N. Ojha, JDR submitted that the expression "alloys" in S. No. 1 of the table was not independent and that the expression "of ferrous and non-ferrous metals and alloys" covers only the products mentioned earlier, that is coils, strips, sheets, rods, bars, extrusions, wires and tubes. He also submitted that the expression "castings" is in conjunction with stampings and forgings and by castings was meant the cast goods and not the ingots which were separately described in the Customs tariff. He pleaded that the view taken by the lower authorities were correct and as the exemption notification was worded, the ....
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....ods, bars, extrusions, wires and tubes. The appellants had contended that as the products imported by them were manufactured from alloys, they should be taken as alloys for the purposes of the said notification. We consider that the expression "alloys" is not independent and refer to the various products listed in S. No. 1 of the table, already extracted above. The term "alloys" had to be understood with reference to the constituent metals of coils, strips etc. for the purpose of the Customs Tariff, alloy means the alloy of the metal which predominates by weight over each of the other metals. 10. Ingots are a separate commodity and during the relevant time were classifiable under Heading No. 7304.06 or 7304.07. It was explained in t....
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....rinder, crushing mills crucibles etc. 13. It is also seen that the expression castings had been used in the exemption notification in the company of stamping and forgings. In view of the rule of interpretation the castings had to be understood as the product having a distinct identity. 14. In the case of Tata Iron and Steel Co. Ltd. v. Union of India reported in 1988 (35) E.L.T. 605 (S.C.), the Supreme Court dealt with the classification of iron and steel wheels tyres and axles of railways which were manufactured by the process of forgings. The Supreme Court observed that the goods had been manufactured according to specifications and drawings agreed to between the Indian Railways and the TISCO. The axles were supplied to th....