1998 (8) TMI 323

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....huk, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal arises out of and is directed against the order dated 26-4-1990 passed by the Collector of Customs and Central Excise (A), Bombay. 2. The appellants are engaged in the manufacture of iron and steel round bars/C.T.D. bars of the size 6 mm and 16 mm thickness. They are drawing the exemption fr....

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....aw materials first and then satisfy himself whether or not the appellants are eligible for the benefit of Notification 208/83, but I am unable to accept their request as the issue before me is not the classification of the raw material". On the other hand, he held that the appellant had been heating and melting the scrap to manufacture their final products and the raw material used by them is not ....