2005 (7) TMI 415

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.... Bhaghya Devi, SDR, for the Respondent. [Order]. - The appellants are manufacturers of Aluminium Alloy ingots (Heading 76.01 of the CETA Schedule). They had cleared 5000 Kgs. of ingots under invoice No. 161, dated 29-9-2000 to M/s. Kerala Automobiles Ltd., Trivandrum on payment of duty of Rs. 62,800/-. Out of this quantity of ingots, 4905 Kgs. of ingots were found not conforming to the speci....

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.... processes prescribed under sub-rule (1) of Rule 173L. The present appeal is against rejection of the refund claim. 2. Ld. Counsel for the appellants submits that re-testing of the ingots returned by the first buyer was one of the processes prescribed under Rule 173L (1). It is argued that the expression "any other similar process" occurring in sub-rule (1) of Rule 173L encompasses the act....

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....se of re-testing. To designate the ingots as "ALSI-31" for original clearance was, obviously, a mistake on the part of the manufacturer. Had this mistake not been there, the ingots would originally have been cleared as "ADC-12" only. The only advantage of re-testing was that the manufacturer could realise their mistake and correctly designate the goods as "ADC-12". Thus the ingots in question were....

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....is connection, he has relied on certain decisions of the Tribunal. In some of these cases, it was found that the defective goods returned by the assessee's buyer were subjected to one or the other processes prescribed under Rule 173L. In none of these cases, mere testing of the returned goods was involved. In the case of M.V.Enterprises (supra), this Bench held to the effect that Rule 173L contain....