1977 (3) TMI 46

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....ntervailing duty) equally to the excise duty leviable on aluminium rods under Item 27 of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Excise Act). According to the company, no counter vailing duty was payable by it and therefore it made a claim for the refund thereof, which was rejected by the Assistant Collector of Customs, Madras. The company went up in appeal to the Appellate Collector of Customs who allowed the refund on the ground that the imported items contained less than 97 per cent of aluminium and that they were only an 'alloy' and could not, therefore, be classified as aluminium rods such as were chargeable to excise duty under Item 27 above mentioned. That order, however, was rever....

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....olony     66(1) Aluminium in any crude form, including ingots, bars, blocks, slabs, billets, shots and pellets. Protective 20% ad valorem ... ... December 31st, 1968 70(1) All non-ferrous alloys and manufactures of metals and alloys not otherwise specified. Revenue 60% ad valorem ... ... ...   Provided that any such alloys or manufactures containing more than 97 per cent of aluminium shall be deemed to be aluminium in a crude form or aluminium manufactures, as the case may be, and dutiable as such. ****** 3. It is common ground between the parties that the aluminium rods imported by the company contained less than 97 per cent of aluminium, and were, therefore, rightly classified as non-ferrous alloys liabl....