1999 (10) TMI 154

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....r the Respondents. [Order per : S.S. Kang, Member (J)]. - When the case was called none appeared on behalf of the respondents. The notice of hearing issued to the respondents was received back with the postal remark 'Left'. Therefore, the appeal is being taken up in the absence of respondents. 2. Revenue filed this appeal against Order-in-Appeal dated 20-5-1993 passed by the Collecto....

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....eated as waste and scrap falling under sub-heading 7204.90 of the Tariff but falls under Tariff Heading 7214.90 as bars and rods. The re-rollable material of bars and rods and final products manufactured by the respondents are covered against Sl. No. 2 of the table annexed to the Notification No. 202/88 as inputs and final products respectively. Therefore, the benefit of Notification No. 202/88 is....

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....that final product should be manufactured out of the specified inputs on which duty has been paid is not satisfied. 4. We find that the show cause notices were issued to the respondents on the ground that benefit of notification is not available for the final product manufactured by the respondents as final product falls under Headings 72.14 and 72.16 of the Central Excise Tariff and exemp....