1997 (3) TMI 345

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....munition falling under Tariff Sub-Heading 9306.00. On scrutiny of the records it was alleged that the appellants had evaded duty to the tune of Rs. 1,44,612.05 during the period for 1986-90 (financial years), after giving them the benefit of exemption Notification applicable to small-scale industry i.e. 175/86-C.E.. It was also proposed as to why penalty should not be imposed on the Appellants. 1.2 On adjudication, the adjudicating authority has confirmed the aforesaid amount of duty and has imposed a penalty of Rs. 36,000.00. The various articles which are involved in the present case are as follows :- (i) Mines Apers with fuse integral   body fuse of plastic Plastic & Steel (Safety Clip) Cap (ii) & Bot....

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....sp;Apart from the above articles, there are some other articles which are also manufactured by the appellants and supplied to the ordinance factories. They were not mentioned in the statement of Shri S.R. Sen Sharma, Works Manager of the appellant company, which was recorded in the presence of the Superintendent of Central Excise. They are as follows :- (i)   Plug Selector & Selector Transparent; (ii)          Nylon Pole; (iii)         Insulating Piece; (iv)         Container 38 B; (v)          Housing Spring; (vi)       ....

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....judicating authority. Note No. 1 specifically mentions as follows :- "1. This Chapter does not cover : (a)  Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (b)  Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39)." At this stage, learned Consultant has taken us through the statement of the Works Manager, Shri S.R. Sen Sharma. From perusal of the detailed list, we agree with the contentions of the learned Consultant that the details given in the statement of Shri S.R. Sen Sharma, Works Manager of the appellant company do not indicate that these parts have been given any special shape and design which can b....