2016 (1) TMI 199

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....ntral Excise Tariff Act, 1985 (CETA). It was noticed that they had classified the product Rough Forging under Chapter Heading No. 7326 of CETA till 31.3.2004 and subsequently from 01.04.2004 they classified the product under Chapter Heading 7216 and 7214 claiming the benefit of Notification No. 6/2002 as amended. Show-cause notice dated 07.07.2005 was issued to the respondent directing them to show cause as to why the product should not be classified under 7326 instead of 7214 as has been claimed by them. The show-cause notice was contested before the adjudicating authority. The adjudicating authority after considering the submissions made, did not agree with the contentions raised and confirmed the demands raised with interest and also imp....

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.... 01.03.1998 Chapter No. 72 and 73 of CETA were fully aligned with HSN which would amount that the products manufactured by the respondent would fall under Chapter Heading 73. He would submit that the Boards Circular No. 139/79/87-CX-4 dated 18.9.1989 need to be seen and it indicates that after 01.03.1988 forging of Iron and Steel would fall under Chapter Headings 73, 84, 85, 86. 4. Learned Counsel appearing on behalf of respondent would draw our attention to the findings recorded by the first appellate authority and the adjudicating authority. He would submit that the first appellate authority has correctly reproduced the manufacturing activity of the products manufactured and it is open forging. He would then draw our attention to the pu....