1998 (12) TMI 281

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....alcined by them and sold mainly to M/s. Associated Cement Company Heading 25.05 of the Schedule to the Central Excise Tariff Act was amended with effect from 26-5-1995 and all the sub-headings were ommitted and rate of duty in the Tariff itself was prescribed as nil. He submitted that earlier all the products falling under Heading 25.05 were exempted from payment of duty under Notification No. 7/92, dated 1-3-1992 and the legislature instead of providing exemption by the notification provided NIL rate of duty in the Tariff itself. He submitted that the Department is relying on Note 2 to Chapter 25 which provides that except where their context otherwise requires Heading 25.05 would not cover the products that have been roasted, calcined etc....

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....ng process as the same was communicated to the Superintendent Range under their letter dated 2-1-1995. Finally he submitted that the applicants are willing to deposit the amount of duty confirmed by the Commissioner in the impugned order if certificate under Rule 57E of the Central Excise is issued in respect of supplies made to M/s. Associated Cement Company Ltd. He submitted that similar orders had been passed by the Tribunal in the following cases : (1) Maruti Udyog Ltd. v. C.C.E. Stay order No. 29/98-A, dated 17-2-1998 (2) Sarvpriya Industries Pvt. Ltd. v. C.C.E., Chandigarh, Stay Order Nos. S-57 & 58/90-D (3) Classic Automobile (P) Ltd. v. C.C.E., Pune, Stay Order No. E/291/93-B1, dated 30-9-1993. 4. Reg....