1997 (2) TMI 128

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....exemption available to them they did not pay the duty on the said goods. In fact, they claimed refund of the duty which they had paid on the classification of the goods under Item 68. The Assistant Collector of Central Excise, Jodhpur, however, held that Hollow Rods manufactured by the appellant were not covered under Tariff Item 26A and would be liable to excise duty under Tariff Item 68. The appeal preferred by the appellant was rejected by the Appellate Collector. They, therefore, approached the Customs, Excise and Gold (Control) Appellate Tribunal (for short `the Tribunal') questioning the correctness of the decision of the Assistant Collector upheld in appeal by the Appellate Collector. The Tribunal also affirmed the view taken by the ....

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....inted out earlier that the Assistant Collector as well as the Appellate Collector and the Tribunal concluded that Hollow Rods would properly fall within the newly inserted Tariff Item 68 and not 26A(1) of the Excise Tariff. The appellant, therefore, has questioned that decision in C.A. No. 4084/86. 3.C.A. No. 4084/86 relates to the period from December, 1978 to April, 1979 whereas C.A. No. 1322/88 relates to the period prior thereto, i.e., May 1976 to 24th November, 1978. Since the question at issue in both these appeals is the same, we proceed to dispose them of by this common order. 4.The appellants manufacture bars and rods including hollow rods from copper alloys. Their product is known in the market as hollow rods and they are of....

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....blocks, slabs, billets, shots and pellets. Under the ISI Standard to which we have referred earlier bar/rod has been described as any extruded, drawn, cold or hot rolled, forged, cast or combination of any of these processes of solid section supplied in straight length, whose width or distance between parallel faces is greater by 6 mm and the sub-entries following the same show that they can be in different shapes. Therefore, the term `bar' in Entry 26A(1) would also include a rod. As pointed out earlier hollow bars are a product known to the market as such and, therefore, there can be no doubt that even by commercial parlance test the product is known by the same name. That being so, we think that it stands attracted by Item 26A(1) as was ....