2000 (5) TMI 898

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.... Items Assessable Value (Rs.) 1. G.O.S. Mounting Structure 4252751.62 2. S.T. Support 1135451.47 3. V Shape Cross Arms 3197427.50 4. E.G. Stirrups 424738.07 5. Street Light Pole Clamps 6250.00 6. Mounting Structure 3663523.00 7. R.C.C/P.C.C. Pole clamps 2548533.14 8. D.P. Set 3482742.35 9. Anchor Rods 6395671.09 10. T.C. Sets 6948918.99 11. 2/3/4 Pin Cross Arms 17080127.46 12. Tower Parts 8170458.00 13. Fish Plates 227308.32 14. Grounding Pipe 2257009.01 15. O.D.S Parts 4959834.36 16 H.T. Mounting Cubicles 1243219.99 17. Street Light Fittings (Brackets) 340557.33 18. Setting Templ....

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....cation when he notes that as follows :- "I am at a loss to consider which of the quantification viz Rs. 115 lakhs or Rs. 99 lakhs is correct." 4. Ld. Advocate submits that 15 out of these 25 items have already been considered by various authorities as not being excisable goods as can be seen from the statements below: - Sl. No. Items Assessable Value   Ref No & Date 1. G.O.S. Mounting Structure Rs. 4252751.62   FO Nos. 323-325/99-B1 Dtd. 18-3-99 2. S.T. Support Rs. 1135451.47   1814/98 Dtd. 10-9-98 3. V Shape Cross Arms Rs. 3197427.50   *OIO No 69/99 Dtd. 20-4-99 4. E.G. Stirrups Rs. 424738.07   1814/98 Dtd. 10-9-98 5. ....

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....gement Parts Rs. 130289.00 8 5. Fuse Boxes Rs. 1034416.56 11 6. Dropout Fitting Fuse carriers Rs. 944134.25 12 7. H.G. Fuse units Rs. 2198498.42 13 8. Top & Bottom Fuse Carriers Rs. 197948.78 14 9. G.O.S 200/400/600 Amps Rs. 4921838.40 15 10. Turn Buckles Rs. 831987.62 16     TOTAL Rs. 11858835.56     Duty @12%   Rs. 1423060.26   6. Ld. Advocate further submits that apart from these 25 items, annexure to show cause notice also mentions "Other miscellaneous goods falling under T.I. 68" involving a value of Rs.60,66,569.30 and duty of Rs. 7,27,988.31. In this case, since details of the items are not s....

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....been noted above, there is still an annexure to show cause notice dated 3-2-92 wherein item No. 17 demands duty on "other miscellaneous goods falling under T.I. 68". Before duty can be demanded on any goods, first the exact description of the goods have to be identified. Thereafter, the nature of the goods has to be examined and final logical conclusion arrived at as to whether these would be leviable to duty or not. When the show cause notice itself talks of "miscellaneous goods falling under T.I. 68", it pre-supposes that all these conglomerations of so called "miscellaneous goods" would be dutiable under T.I. 68 even without the list of these goods with specific descriptions. This needs to be relooked into by the adjudicating authority. ....