1998 (6) TMI 227

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....te, for the Respondent. [Order per : Jyoti Balasundaram, Member, (J)]. - In this case, the benefit of Notification 208/83 has been denied to the respondents herein who are manufacturers of malleable iron castings falling under T.I. 25(16)(i) of the First Schedule to the erstwhile Central Excise Tariff. The reason for denial is that the samples on testing were found to contain less than 1.9% car....

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....ing off numerical values, the Collector (Appeals) has committed no error in allowing rounding off. 2. We have gone through the impugned order, the relevant tariff entry and Notification No. 208/83. The explanation to Tariff Item 25 sets out that pig iron and cast iron means ferrous products containing by weight 1.9% or more of carbon ...... From this it is clear that the requirement or crite....