TaxTMI 
TaxTMI 
2011 (3) TMI 746
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....ection is against the finding recorded by the ld. Commissioner (Appeals) as regards limitation. Since the appeal as well as the cross objection are against the same OIA, we take them up together and dispose off by a common order. 3. Assessee is unrepresented. They have sent a request for deciding the case on the merits for which they have filed written submission. We have considered the said written submission. 4. The relevant fact that arises for consideration are that the appellants herein are manufacturers of casting and cast articles of other steel falling under Chapter 73 of Schedule of the CETA 1985. It was the revenue's contention that the assessee herein had not filed a proper declaration rega....
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....ification should be construed strictly and there is no scope for benefit of Notification. In view of this, it is his submission that the impugned order be set aside and their appeal be allowed. 6. The cross objection of the assessee would indicate that their challenge for the cross-objection is towards the finding of the ld. Commissioner (Appeals) as regards the limitation. They would submit that they have been filing the classification lists during the relevant period and the said classification lists were approved by the lower authorities. It is the submission that the period involved in this case is from January 1993 to February 1994 during the period wherein the classification list needs to be approved by the authoritie....
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.... 03. Any heading or sub-heading of Chapters 73,84,85, 86 or 87 Casting and cast articles of stainless steel 10% ad valorem 04. Any heading or sub-heading of Chapters 72, 73, 84, 85, 86 or 87 Forgings and forged articles of steel (other than stainless steel) 10% ad valorem 05. Any heading or sub-heading of Chapters 72, 73, 84, 85, 86 or 87 Forgings and forged articles of stainless steel Rs.2000 per tonne Provided that the said goods have been subjected to any machining, or surface treatments, other than - (a)annealing, tempering, case-hardening, mitriding and similar heat treatments to improve the properties of the metal; (b) descaling, pickling, scraping and other processes to remove the oxide scale and crust fo....
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....fferentiate whether the goods are made of alloy or non-alloy steel. The Notification excludes the cast and casting of stainless steel. There cannot be any dispute as regards the fact that the stainless steel is also an alloy. We find that the ld. Commissioner (Appeals) has correctly interpreted the Notification and held that if the government had the intention to exclude casting or casting articles made out of alloy steel it should have been incorporated in the said Notification. We find that the finding recorded by the ld. Commissioner (Appeals) as regards the upholding of the OIO on the merits of the case is correct and does not require any inference. 9. We find strong force in the submission made by the assessee. Very sa....
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....g by weight one or more of the following elements in the proportion shown: ........... 4. It will be clear that the definition of term steel is wide enough and, in fact, is intended to include steel of various kinds including stainless steel and other alloy steel. For any metal to be considered to be steel, it must contain by weight 2% or less of carbon usefully malleable and should not fall within heading 72.03. There is an exception made to chromium steel which may contain higher proportions of carbon. This definition would certainly apply to stainless steel as defined and to other alloy steel. If the intention were to deny the exemption to alloy steel, the Notification would have incorporated the words '....