Representation from Steel Wire Manufacturers Association - Waiver of duty leviable during 1-8-1980 to 6-4-1981

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....vernment of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Representation from Steel Wire Manufacturers Association - Waiver of duty leviable during 1-8-1980 to 6-4-1981. Reference Board's letter F.No. 267/131/88-CX.8, dated the 19th August, 1988 calling for the practice of assessment in the Collectorates and to say that the Ste....

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....der Notification No. 206/63-C.E. It, inter alia, held "All steel wires are made from wire rods and all wire rods are made from billets. No wire can be made from blooms, billets, sheet bars listed in (ii) of paragraph 1 of Notification No. 206/63-C.E. But if a billet went into the production of a wire rod and the wire rod then went into drawing wire, we can trace the beginning of that wire to that ....

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.... excise duty - there is no complaint about this from the Department. Therefore, the wires qualify fully having been made from semi-finished steel on which the appropriate amount of duty of excise has been paid". 3. The Board has already accepted the decision of the CEGAT in this case and no appeal has been filed in the Supreme Court. 4. In view of the above decision of the CEGAT, if the bene....