1981 (3) TMI 82

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.... course of personal hearing and have examined the records of the case. 2. The facts of the case are that the petitioners manufactured electrical stampings for fan motors. These electrical stampings are made out of electrical steel sheets commonly known as 'Silicon Steel Sheets' captively consumed by the petitioners in the manufacture of fans. A good number of these stampings are assembled togeth....

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....ings under Tariff Item 28A of the Central Excise Tariff and accordingly demanded an amount of Rs. 32,484 towards duties short-levied, for the period 1-3-1974 to 31-10-1974. 3. The applicants contend that the end plates in question which are used for holding tight the duty-paid stampings should not attract Central Excise duty under Item 28A, Central Excise Tariff. They claim that these end plates ....

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....as electrical stampings under Tariff Item No. 28A of the Central Excise Tariff. 4. Government agree with the petitioners that the stampings are made from special type of steel known as silicon steed sheets which are mainly used for electrical equipment. Government observe that in the present case the end plates are made of M.S. and are used for mechanical protection in stators and rotors and thes....