2011 (10) TMI 530

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....ellant. Shri V.V. Hariharan, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. It is the case of the department that "Bearing Housing Assembly" and 'Turbine Wheel" manufactured by the appellants are two distinct and separate items having separate functions even though both are used in the manufacture of "Turbo Chargers". Hence, it has been alleged by the Department....

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....rted and indigenous raw material though one of the conditions stipulated in the impugned Notification No. 23/2003-C.E., dated 31-3-2003 is that the concessional rate of duty under the said notification is applicable to goods cleared in the DTA only if such goods are manufactured fully out of imported raw materials. 3. The ld. Counsel for the appellants mainly argued that the appellants are....

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....are not commercially interchangeable. The appellants have not demonstrated before us any similarity between these two products besides blankly stating that both are components of Turbo chargers. 5. Moreover, the department has been kept in the dark regarding use of both indigenous and imported raw materials. Prima facie, we do not find anything wrong in the department invoking extended per....