2011 (3) TMI 631

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....hri A.K. Sharma, JDR, for the Respondent. [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 clas....

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....ore the benefit is rightly denied. 4. We 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 read....

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.... - Switch blades, crossing frogs, point rods and other crossing pieces.. kg. 10% 7302 40 00 - Fish-plates 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....