TaxTMI 
TaxTMI 
1997 (6) TMI 221
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....ral Excise Tariff as other articles of iron and steel and the Collector also upheld the finding of adjudicating authority in respect of extended period under Section 11A of the Central Excise Act, 1944 read with 9(2) of the Central Excise Rules, 1944. 2. Brief facts of the case are that show cause notice dated 12-10-1987 was issued to the appellant stating therein that appellants had not filed classification list for approval in respect of steel grinding media balls as required under Rule 173B of Central Excise Act, 1944. It was also mentioned in the show cause notice that these steel grinding media balls manufactured with the help of screw friction machine and directly goes in use without any machining and therefore, the same is li....
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....ped under Tariff Heading 7208 of Central Excise Tariff Act, 1985. 5. Heard Shri A.K. Agarwal, SDR appearing on behalf of the Revenue. 6. In this case dispute is regarding classification of the forged steel grinding media balls. The appellant claimed classification under sub-heading 7208 of the Central Excise Tariff Act and the Revenue classified the product under sub-heading 7308.90 of the Central Excise Tariff. 7. The sub-heading 7208 of the Tariff provides as under : "Pieces roughly shaped by rolling or forging of iron or steel not elsewhere specified." 8. As per the statement of Shri Amrit Singh partner of appellant from the manufacturing process of the forged steel grinding media balls from steel recor....
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.... and so on or whether these finished or manufactured goods which could be regarded as distinct commercial products came into existence only after precision machining done at workshops of the Indian Railway to enable the Railway to put these goods to use to meet the actual requirements of the Railways. It is not the case of the respondent that there were three distinct sets of goods, namely, one the forged steel products, two the manufactured goods supplied by the appellant to the Railways and three, the finished goods as turned out from the India Railways' workshops for being used by the Railways. It must be regarded as common ground that duty under Item No. 26AA was payable on the forged products and duty under Tariff Item No. 68 was payab....
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....ite clear that the finished goods, namely, finished wheels, tyres, axles and blanks could be said to have come into existence only after the precision machining and other processing at the Railways' workshops was completed and the appellant is not liable to pay any duty on these goods as under Item No. 68 of the said Central Excise Tariff". 13. From the above narration of facts it is clear that forged goods manufactured by TISCO were supplied to Railway and finished products came into existence only after processes machining and other processes at the Railway's workshop. 14. In the present case the steel grinding balls are complete item in all respects before clearance and no further process was carried out by the customer. ....