2002 (1) TMI 876

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....pellant. Shri T.D. Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of various goods. By the declaration that it filed under Rule 57G on 1986 and 1989 it intimated its intention to avail of the Modvat procedure. By notice dated 11-11-94 the department alleged that the applicant had not declared "RC insert, nibs, TC button ung....

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....e declaration was filed on 27-3-86. According to him the Entries 1A and 2A "tungsten carbide tips of different size and shapes and tungsten user parts i.e. strips, nibs, rods, cylinders, inserts, etc. cover the goods." He further contends that in any event the word "etc." occurring in the second entry would cover in all these goods. He invites our attention to Heading 82.09 in which the words "and....

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....s. In a situation where the classification of the product was itself doubtful even to the assessee, particular care was required to be taken by it to describe the goods so that the requirement of the condition in Rule 57G was satisfied. The object of the declaration as has been held in some decisions of the Tribunal is that the departmental officers should have a reasonably clear idea as to the na....

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....n into account and cover all the goods hardly calls for any answer. We do not see how the fact that goods were described differently in different parts of the country, (assuming this to be correct) is relevant. We asked the Representative of the appellant whether he could show that goods have been described in such a manner as could be understood as in at least one part of the country. He was unab....