2003 (5) TMI 310

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....80 metres length, width of 250 mm and thickness of 0.26 mm under Chapter sub-heading 3921.19 of the First Schedule of the C.E. Tariff Act and the provisional assessment was finalised. However, in the order-in-original demands have not been raised except determining the classification. The appellants had contested the classification under the Heading 3921.19 and that they claim the item to be an article and to be classified under the sub-heading 3923.19. However, the Commissioner (Appeals) rejected their plea on the ground that the items were in rolls being in sheet form and not having assumed the shape of an article to be classified under the sub-heading 3921.19 of the CE Tariff Act. He also taken into consideration the Chapter note 10, und....

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....lowing citations with regard to the claim of Modvat credit and for treating the duty as cum-duty. (a)     Flowlines Engg. (P) Ltd. v. CCE, Madras, reported in 2001 (137) E.L.T. 1423 (Tri.) (b)     National Steel Industries v. CCE, Chandigarh, reported in 1999 (111) E.L.T. 80 (Tri.) (c)      V.P. Packaging v. CCE, Calcutta, reported in 2001 (137) E.L.T. 583 (Tri.) The appellants have also file a written brief. 3. Ld. Dr. Shri C. Mani submits that the order passed by the authorities classifying the items under sub-heading 3921.19 is a correct classification as admittedly the item has not assumed a form of an article. Therefore, the claim of classification und....