2004 (1) TMI 504

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....Singhal, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering the material it is found - (a) Appellants are in appeal against two sets of adjudication proceedings, one initiated by notice dated 20-7-1991 demanding duty for the period April, 1987 to August, 1989 and the other in case of eight notices within the period of six months; bot....

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....nds of shapes given to lead metal of different degree of purity by casting process fall under Heading 7801 including lead cast into shapes of Anodes for electrolytic refining while 7806 encompass such lead articles not included elsewhere under Chapter 78 or 82 or 83 whether cast processed, shaped, etc. and Electroplating Anodes as per note in Part A of Explanatory Notes to Heading 7508. This Expla....

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....ove of the HSN notes are applicable to distinguish Electroplating and Electrolytic anodes. This distinction is dependent on purity of Anode and not only on shape or hooks or end-use as arrived at by the lower authorities. No test reports have been relied upon in the notices issued, to bring out the fact, that lead is of high degree of purity with the impurities being only to depolarise the plate a....