2011 (5) TMI 751

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....or Appellant                   Per : Rakesh Kumar                 The respondent manufacture forgings and forged articles of alloy steel falling under Chapter 73 of the Central Excise Tariff ACT, 1985. They were claiming exemption u....

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.... 2. From the respondent there is a request for adjournment. However, after hearing the ld.SDR, Shri S.S.Katiyar, we are of the view that this matter can be decided and accordingly, the same was taken up for decision. Shri Katiyar pleaded that the forgings in question are of alloy steel and not of steel, while the exemption notification covers only the 'forgings of steel other than stainless steel'....

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....reported in 2003(153) ELT 320, wherein it has been held that the definition of 'steel' under Chapter 72 of the CETA being wide enough to include the articles of various kinds of steel including the stainless steel and other alloy steel, benefit of exemption under Notification 223/88 would be available to the article of alloy steel. Though the notification during the period of dispute excluded the ....