2006 (1) TMI 405

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..... [Order per : P.G. Chacko, Member (J)]. - We are taking up this appeal pursuant to the Hon'ble High Court's direction contained in judgment dated 29-11-2005 in W.A. No. 3145 of 2004. 2. The respondents, in August 2003, applied for, and obtained, Central Excise registration for the manufacture of "Electric Insulators". Subsequently, in a letter dated 30-10-2003, they informed the departme....

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....wn in the market as "ceramic core". The decision of the original authority was reversed by the first appellate authority, which took the view that, as the imported 'Ball Clay' was used in the manufacture of "ceramic cores" which were captively consumed in the manufacture of "ceramic insulators", the assessee was entitled to the benefit of concession under Sl. No. 158 ibid. Hence the present appeal....

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....of "Ball Clay" which was imported by them for the purpose of manufacturing 'porcelain insulators'. The relevant entry reads as under : S. No Chapter Description of Imported goods Description of finished goods (1) (2) (3) (4) 158 25 Ball Clay Ceramic Cores/ Substrates for resistors It is on record that the registration obtained by the assessee in August, 2003 was for the manufacture of....

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.... be gathered from the plain language thereof. As rightly pointed out by ld. SDR, this is the legal position laid down by the Hon'ble Supreme Court in the case of Gujarat State Fertilizers Company v. CCE, 1997 (91) E.L.T. 3 (S.C.). Hence "ceramic cores/substrates for resistors" cannot be construed so as to mean "ceramic cores/substrates for insulators". As the respondents have not claimed that any ....