1985 (4) TMI 315

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.... Shri J.M.K. Sekhar, for the Respondent. ORDER By her order C.No. V/68/30/16/83 CX. Pol, dated 7-12-1984 the Collector of Customs and Central Excise, Tiruchirapalli had decided that Rule 56B procedure is not applicable to the dispatch of cold drawn rods in coils-and in lengths, passed on for use in the preparation of welded mesh and sent by the appellant's firm to M/s. Pondy Welded Mesh for....

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....m 26-4-81 onwards for six months in the initial stages and thereafter, one year at a time on two occasions. The last extension was granted for six months from 25-4-1984 upto 25-10-1984. The application dated 25-10-1984 for continuation of the procedure had been rejected by the Collector. He referred to para 2.1 of IS-4948 : 1974; to show that the drawn wires are raw materials in the manufacture of....

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....ontested the view that cross wires can be sold as such. 4. We had the opportunity of seeing the articles under consideration the rods as obtained by the appellant, the cold drawn wires made by them as well as the finished product. As rightly pointed out by the Senior Departmental Representative, Item 25(14) of Central Excise Tariff encompasses all wires which are referrable to across-secti....