TaxTMI 
TaxTMI 
1985 (4) TMI 315
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....espondent. 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 this purpose. She had also repelle....
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....he 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 welded fabrics. He claimed that the ....
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....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-sectional dimension of 13 mm or less. So, what....