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Final Order No. E/5/98-B1 arising from in Appeal No. E/978/90-B1. Case: Variety Metals Pvt. Ltd. Vs Collector of C. Ex., Pune. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

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Case NumberFinal Order No. E/5/98-B1 arising from in Appeal No. E/978/90-B1
CounselFor Appellant: Shri Gopal Prasad, Advocate and For Respondents: Shri S. Nunthuk, JDR.
JudgesShri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)
IssueCentral Excise Tariff Act, 1985
Citation1998 (100) ELT 354 (Tribunal)
Judgement DateDecember 08, 1997
CourtCEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)

Order:

S.L. Peeran, Member (J), (New Delhi)

  1. This appeal arises from the order-in-appeal dated 12-4-1990 passed by the Collector (Appeals), Bombay. By this order the Collector (Appeals) has rejected the plea of the appellants that the intermediate product namely Billets manufactured out of scrap is exempted from duty in terms of Notification No. 178/88, dated 13-5-1988 read with Notification No. 98/88. It was the contention of the assessee that the Billet is nothing but cast articles of copper classifiable under Chapter 74.03 and the same is mentioned in the body of the both the Notifications. Therefore, the intermediate product is exempted. However, this plea has not been accepted by both the authorities and had proceeded to confirm the demand.

  2. The learned Advocate submits that the issue has been decided in favour of the Tribunal''s judgment rendered in the case of Ajit Metal Industries v. Collector of Central Excise as reported in 1993 (66) ELT 81 and the Board of Central Excise has also passed an Order No. 6/93, dated 6-10-1993 under Section 35B. A copy of which has been produced before us. He submits that the issue being no longer res integra, their appeal is required to be accepted.

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