1979 (2) TMI 113

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....rs vested in it under section 36(2) of the C.E. and Salt Act, 1944, the Central Government called for and examined the records relating to the proceeding in which orders-in-appeal No. 1 1472 and 1473/CE/77, dated 2-9-1977 were passed by the Appellate Collector of Central Excise, New Delhi in respect of M/s. Punjab Steel Forging and Agro Industries and M/s. Kumar Engineering Corporation both of Man....

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....es are manufacturers of rough and crude forged (I & S) products like mill rolls, crank shafts, gear blanks, gears connecting rods, slides etc. The Appellate Collector of C.E., New Delhi has held that these products would not fall within the ambit of sub-Item (ia) of Item 26AA of the C.E. Tariff, as "forged shapes and sections" on the ground that these are machinery parts and that in view of the ra....

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....tinct identity like the agricultural implements which was before the Hon'ble High Court is essentially a question of fact. The goods manufactured by the parties are merely forged products and are intended to be used by various manufacturers in their own way after undergoing certain processes. Sub-Item (ia) of Item 26AA includes forged or extruded shapes and sections not otherwise specified. A mere....