TMI Blog1993 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ther rolled products namely, angles, bars, rods and other rolled products in their Rolling plants. They also purchase rough unmachined rolls from the market which are machined and grooved in their factories for being captively used as replacements of worn-out rolls in Rolling Mill. After the visit of Central Excise Officers to their factory the appellants were served with show cause notices alleging that they had manufactured M.S. rolls falling under sub-heading 8455.00 by undertaking the process of grooving, surface finishing and machining of plain/casted/forged rolls falling under Chapter 73. The show cause notices also alleged that the appellants had captively consumed the said M.S. Rolls without maintaining any records or filing classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empt from duty in terms of Notification No. 281/86 since the finished M.S. rolls were being used only for captive consumption within the appellant s factory for the repair or maintenance of Rolling Mill. He pleaded that the appeal may be allowed since the matter was covered in favour of the appellants by the Tribunal s Order No. E/301/93-B1, dated 14-10-1993. On behalf of the appellants at Sr. Nos. 2 to 5 Shri Y.N. Chopra, learned Consultant appeared before us. He reiterated the submissions made by Shri Nambirajan. Shri K.R. Chopra, learned Consultant who appeared on behalf of the appellants at Sr. No. 6 stated that he was adopting submissions made by Shri Nambirajan. 3. On behalf of the respondent Shri B.K. Singh, the learned SDR submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is quite distinct from materials from which it is made, and secondly, that an appliance as an apparatus, device or instrument is a means to an end . He reiterated his stand that M.S. Rolls being in the nature of appliances or machines they could not be deemed as eligible for exemption under Notification No. 281/86. He stated that in support of his finding that the extended period was invokable for confirmation of the demand the Collector had observed that the appellants had evaded duty by suppression of facts. On these grounds he pleaded for the rejection of the appeal. 4. It is seen that the main point raised on behalf of the Respondent is that the Tribunal s decision in order No. E/301/93-B1, dated 24-10-1993 in the case of M/s. Prat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take into account the provisions of Note V to Chapter XVI and wordings of sub-heading 84.55 of the Central Excise Tariff. 6. The respondents have also contended that even otherwise M.S. Rolls manufactured by machining roughly cast rolls in a workshop for use in the same factory would not be eligible for the benefit of the Notification No. 281/86 since even according to the dictionary meaning of the term appliance M.S. Roll has to be deemed as a product in the nature of an appliance or machinery which is not usable for repair or maintenance of Rolling Mill. In this regard reference has been made to the Judicial Dictionary by K.T. Aryer, Ninth Edition according to which an appliance is quite distinct from materials from which it is m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . They are made of cast iron, or of cast or forged steel, usually specially hardened on the surface and carefully machined to exact dimensions; they may be plain, or with grooves of various shapes to form the necessary passes. Each roll ends in necks, often specially shaped for mounting in the housing of the rolling mill. Outside the roll necks, wobbler ends are cut to which the driving force is applied. 8. From the above discussion it follows that Rolling mill is a metal working machine in which the primary parts are a system of rollers for rolling and shaping of metal and such rollers can be plain or grooved. It cannot be denied that due to use over a certain period on account of wear and tear the rollers in any Rolling Mill would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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