2001 (9) TMI 604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their letter dated 19-1-94 had informed that they are engaged in the manufacture of steel and alloy steel castings from Feb.'82'; that the metal constituents used in the manufacture of said castings are carbon, nickel, manganese, sulphur, phosphorus, silicon, chromium, columbium, titanium, mollydenum, Copper and Vanadium; that 75% of their production is without nickel and chromium and the balance 25% production would be with Nickel and Chromium. From the above, it could be seen that M/s. Kartik Steel Ltd. were manufacturing and clearing the goods in question apart from manufacture cast articles and castings of steel for which they had filed classification list and got it approved from the department. Hence, it appears that appellants had n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proper and may be set aside and appeal be allowed. 3. Ld. Counsel Shri T. Ramesh has invited our attention to para-10 of the findings recorded by the Commissioner of Central Excise, Madras that there is no misdeclaration and it was for the department to have approved the correct classification after due verification. He has also submitted that Rule 173B did not require test reports to be filed along with classification list and there was no provisional assessment under Rule 9B and the classification list had been approved and RT-12 returns have also been finally assessed. Therefore, the Commissioner has rightly held that in view of these facts, proviso to Section 11A for extended period is not invokable in this case. He has also inv....