2000 (6) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, it has been pleaded that the order-in-original dated 25-2-91 passed by the Asstt. Collector of Central Excise, Pune-III Division (now Pune V Division) may be restored to the extent mentioned in the grounds of appeal. It is seen that the show cause notice have proposed classification under sub-heading No. 848....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or decision on merits. 5. We have heard Shri Satnam Singh, SDR and have gone through the facts on record. 6. The goods in question were (1) spacer for piercing mill roll assembly, (2) sprockets, (3) spacers and (4) block and cover for sprocket shaft. 7. As regards the classification of sprockets, the assessee accepted the classification under sub-heading No. 8483.00 and pai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s taken a view that these parts were solely and principally manufactured for the metal rolling mills and they were not parts of general use. This finding of fact has not been contradicted and no material has been placed on record by the Revenue to justify any interference in this factual position. 9. In the show cause notice, demand of Rs. 11,073.20 was imposed out of which the assessee af....