1987 (7) TMI 95

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....se timber sleepers were used in railway tracks in the past. The MIC Inserts are supplied by the petitioner company to Indian Railways directly and it is the Railways who in turn use it to manufacture or fabricate the concrete sleepers. 2. Dispute has arisen between the petitioner and the Central Excise authorities as to whether MIC Inserts fall within Item 7302 of the Central Excise Tariff. According to the excise authorities the MIC Insert is "material specialised for jointing or fixing rails" and would thus be dutiable at the rate of 15 per cent ad valorem. The petitioner claims that the MIC Insert per se is not a material specialised for joining or fixing rails. It is rather the concrete sleeper as such. It is further maintained on beha....

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.... however, maintain that this view is not binding on the quasi judicial authorities who determine the matter. Here the Collector, Central Excise, Chandigarh, has pronounced against the petitioner vide order, dated April 2, 1987, Annexure P-25, whereby, on the interpretation of the head, he has demanded duty, imposed penalty and proposed confiscation of the goods seized. Additionally, he has imposed a fine on the petitioner. The said order is beyond any doubt appealable to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. A second view in that forum can legitimately be looked forward to. And as the objection has been taken, it would be more appropriate for the petitioner to agitate the matter in the appellate forum. This i....