2011 (3) TMI 631

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....ent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The Appellant filed this Appeal against the impugned Order whereby the demand was confirmed and a penalty was imposed by denying the benefit of Notification No. 202/1988-C.E., dated 20-5-1988. Contention of the Appellant is that they are receiving Crossing Sleeper Bars classifiable under Chapter Heading 73.02 of the....

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....e find that the Appellant is receiving the goods which are described as Crossing Sleeper Bars and the same have been cleared from M/s. Bhilai Steel Plant, by classifying the same under Sub-Heading 7302.20 of the Tariff. We find that the Chapter Heading 73.02 of the Tariff covers railway or tramway track construction material of iron or steel. For ready reference, the relevant portion of the Tariff....

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.... and sole plates.... kg. 10% 7302 90 - Other :     7302 90 10 --- Material for jointing or fixing rails kg. 10% 7302 90 90 --- Other.............. kg. 10% The reading of the above shows that this Heading does not cover Bars. The Notification No. 202/88-C.E. allows exemption to the goods, such as Sleeper (Cross-Ties), manufactured from Bars. The Railway Track Materials r....