TaxTMI 
TaxTMI 
2000 (12) TMI 390
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....Arguing the case for Revenue, Shri S. Sudarsan, ld. DR submits that in the instant case, there are two items namely Aluminium sheets received back by the assessee and they are converted into ingots and cleared as ingots from the factory. He submits that aluminium sheets are definitely different article from aluminium ingots. ld. DR submits that they are not only different as items but are also classifiable under two different tariff headings in as much as aluminium sheets are classifiable under 7606 whereas aluminium ingots are classifiable under chapter heading 7601. Ld. DR submits that this supports the argument that the items belong to different class of goods since they are classifiable under different headings. He submits that ingots a....
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.... it was clarified that in the case of return under Rule 173L for remanufacture in respect of steel castings, the original identity of the returned goods could not be retained as after melting their identity was lost and they get mixed up with other raw materials. The provisions of 173L would not bar refund in such cases if the other conditions are fulfilled and goods of the same class are manufactured. As regards returned glass bottles it was clarified that so long as they are remade after melting into bottles falling under the same Tariff sub-item even though they may be of different shapes and sizes, they are goods of the same class. In the present case, it has been held in the impugned order that Rule 173L had not been fulfilled as the a....
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....se fall under the same Tariff Item 27 with the same Tariff rate of duty. The fresh goods that had emerged are goods of the same class as the returned goods for the purpose of Rule 173L(3)(iii). As this Rule provides for refund of duty on returned goods which are used for production of goods of the same class, it does not mean that the very same goods should be cleared from the factory after manufacture. If the same goods are there then no manufacture will be involved and the question of refund and fresh assessment of the remanufactured goods will not arise. In the case decided by the South Regional Bench, dust tea was mixed with withered green leaf and then put through the process of CTC tea making. What emerged was another variety of tea. ....
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.... belong to the same class of goods. As against this, I find that both the aspects have been dealt with and answered by the Tribunal. In the case of Bharat Aluminium Co. Ltd. the Tribunal considered two items namely aluminium foils and aluminium extrusions and held that they were of the same class of goods. Further, I find that the term "Class" was interpreted by the Tribunal in the case of CCE v. Orissa Cement Ltd. (Supra) in para 5 of its order which reads : - "5.  After hearing both the sides and going through the facts and circumstances of the case and the judgment of the Government of India in the case of Brittania Biscuit Co. reported in 1980 E.L.T. 649, I am of the view that the word 'class' in rule 173-L [(3)(iii)] has to be in....