TaxTMI 
TaxTMI 
1997 (3) TMI 345
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....ding 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) & Bottom (Russian/Cal stafi 84 mmn) Shell Cap & Bo....
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....e 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) Mask For Printing 'B' Shell; (vii) Securing Ring; (viii) Cup Washer; (ix) Striker; (x) Chasing Cup; (xi) Safety Clip. 1.4 The adjudicating authority in the impugned Order has held the above articles as falling under Tariff Heading 93.06 as parts of arms and ammunition. Relying on the Works Manager's statement, dated 20-11-1990 which in its heading states as follows :....
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....lant company do not indicate that these parts have been given any special shape and design which can be used only as parts of ammunition of war. They are mostly articles such as containers, fuses, washers, grenades, tubes, rings, locking devices etc. These are obviously articles or parts of general uses of plastic as contended by the learned Consultant and therefore falls under Chapter 39. 4.  At this stage, learned JDR, Shri R.K. Roy submits that it has not been proved by the appellants that these are parts of general uses. In the absence of any such evidence since the goods have been supplied to ordinance factories, it has to be presumed, submits the learned JDR, that these goods supplied by the appellants are only fit for uses as p....