TaxTMI 
TaxTMI 
1999 (2) TMI 167
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....s of the view that the resultant product having distinct name, character and use was classifiable under sub-heading 8455.00, attracting central excise duty @ 15% ad valorem. The department observed that although the assessees had filed classification list for machine rolls w.e.f. 1-3-1986, they did not pay any duty on the same. Therefore they called for relevant records showing purchase of plain casted/forged rolls (unmachined), figures of production and clearance for captive consumption of the machined rolls. The Director of the company, Shri Kailash Batra stated that they had manufactured and captively consumed 225 Nos. of rolls during the period from March, 1986 to January, 1989 without payment of duty; however he claimed that the rolls ....
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....ppellants is distinguishable in the case of Bharat Forge & Press Industries (P) Limited [1990 (45) E.L.T. 525], the Apex Court held that merely because the goods after processing become different commercial commodity or have distinct name does not change the excise classification if they continue to be goods of same species. The Apex Court held that Pipe Fittings made out of pipe and tubes continue to be pipe and tubes and hence do not become different article for the purpose of classification under CETA, 1985. This decision was rendered in the context of Heading 26AA (iv) which covers pipe and tubes. However, in the present case, there is no dispute that plain rolls which were received from the supplier were cleared under Chapter 73 and th....
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....hold that the product is rightly classified under this heading by the adjudicating authority. 6.(2) We hold that the Notification No. 281/86 is not available to the machined rolls since they have not been shown to be used for the repairs and maintenance of machinery in the appellants' factory, and the notification extends the benefit only to the goods which were manufactured in a workshop and used for the repairs and maintenance of the machinery. We, therefore, agree with the findings on this point in the impugned order. 7.(3) The benefit of Notification No. 217/86 is being claimed for first time in appeal before us. This notification will also not be applicable since the goods are in the category of excluded items namely, machi....