2011 (4) TMI 671
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....ainst the order passed by the adjudicating authority in relation to the classification of the product and confirmation of demand of duty, while setting aside the penalty imposed by the adjudicating authority. 3. The appellants are engaged in manufacture of taper steel tubes for telephone poles. According to department the product manufactured by the appellants is classifiable under chapter heading 7307.90 while it is claimed to be classifiable under chapter heading 7308.90 by the appellants. The adjudicating authority by its order dated 27.10.2001 rejected the contention of the appellants in this regard and confirmed the classification under chapter heading 7306.90 and confirmed the demand of duty to the tune of Rs. 87,50,688/- alongwith i....
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....rding to the learned Advocate it is not open for the department to take a contradictory stand in the case in hand. 5. The DR on the other hand submitted that the department in appellants own case reported in CGM, BSNL vs. Commissioner of C. Ex. Bhopal reported in 2010 (252) ELT 281 (Tri. Del.) after considering the rival contentions has held that the product is classifiable under 7306.90 and, therefore, the issue stands concluded in the matter and it is not permissible for the appellants to insist for the classification of the product under 7308.90. 6. The entry relating to chapter sub-heading 7306 reads that 'Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel'. Chapter....
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....nsmitting the telephonic messages. The contention on behalf of the appellants however is that since the poles are used for suspending the wires carrying the telephonic messages they form part of the one structure. Merely because the poles are used to hold the wires which are used for transmitting the telephonic messages, it can not be said that each poles would form a structure, as such, or part of one structure as such. The description of the structure as found in relation to entry 7308 specifically refers to erection of a structure, plates and shape tubes and alike. Merely because two or more poles are used for holding wires that itself would not amount to forming a structure. In order to form a structure the same should utilize more than....
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....ted by the department or not. The Deputy Commissioner has no authority to confirm whether the decision has been accepted by the department or not. The letter on the face of it, nowhere discloses any such authority has been delegated to the Deputy Commissioner by the Board. 14. As far as the decision dated 8th May 2006 of the Tribunal is concerned, the same was delivered on the assumption that the Supreme Court had confirmed the decision of the Tribunal dated 28.04.2000 in the matter of CGM, Telecom Factory vs. Collector of C. Ex. Bhopal reported in 2001 (134) ELT 464 (Tri. Del.). 15. In fact, the Apex Court by order dated 23.03.2006 in Civil Appeal Nos. 7162 and 7163 of 2000 had not decided the matter on merits. The appeals were dismissed....