1983 (8) TMI 292

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....ant, for the Appellants. Shri A.K. Jain, S.D.R., for the Respondent. ORDER In this Revision Application transferred to the Tribunal, to be disposed of as an appeal, the question for decision is classification of `Bare Aluminium Wires' measuring 10 SWG or less under the Central Excise Tariff whether they should be classified under Tariff Item 33B (II) or Tariff Item No. 68 of Central Excis....

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....appellants replied to the show cause notice contending that bare aluminium wires made from out of duty paid aluminium rods do not attract Central Excise duty. They requested for dropping the proceedings. The appellants did not request for personal hearing. The Asstt. Collector of Central Excise, Anantpur, by two orders bearing dated 25-8-1981, number 130/81 & 131/81 confirmed the demand. Two appea....

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....ff Advice No. 41/77, dated 30-11-1977 under which such wries would fall under T.I. 33B. Notification No. 90/82-C.E., dated 28-2-1982, under which wires would fall under T.I. 33B and would be exempt from the whole of duty of Excise. This Notification was rescinded by Notification No. 136/83-C.E., dated 30-4-1983. Notification No. 137/83-C.E., dated 30-4-1983, while exempting bare aluminium wires fi....

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....the material time. 4. On behalf of the respondent Collector, Shri Lakshmi Kumaran SDR contended that the orders passed by the lower authorities are correct but when confronted with the Tariff Advice of the C.B.E.&C. only said that the same would not be binding on the Tribunal. 5. We have carefully considered the matter. Even though Tariff Advice may not be binding on the Tribunal, ....