2004 (3) TMI 65

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....Gold (Control) Appellate Tribunal dated March 30, 1998. Briefly stated, the facts are as follows :- The Appellants are the manufacturers of graphite electrodes and anodes. It is admitted that the final product would fall under Tariff Item 67. During the course of manufacture of the final products, certain intermediate products come into existence which are known as green blanks, baked blanks, p....

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....and of the differential duty of Rs. 34,85,483.36. The Collector of Central Excise (Appeals) dismissed the Appeal preferred by the Appellants. The Tribunal has, by the impugned order, dismissed the Appeal. 3.The question for consideration is : whether the blanks are classifiable under Tariff Item 67 or Tariff Item 68. 4.The Tariff Items read as follows :- Item 67 - Graphite Electrodes Anod....

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....e wording of Tariff Item 67. If Tariff Item 67 had only covered graphite electrodes then it could have been argued that the blanks cannot be said to be graphite electrodes. However, Tariff Item 67 also contains the words "all sorts". It could not be shown to us that the final product, i.e., graphite electrodes had any varieties. Therefore, the words "all sorts" necessarily includes graphite electr....