TMI Blog1977 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... estinghouse Electric International Co., U.S.A. The petitioner is also licensed under the Central Excise Act for the manufacture of China ware and porcelain ware which are excisable under the Central Excise Tariff Item 23-B of the First Schedule to the Central Excise Act and the rules framed thereunder. The lightning arresters manufactured by the petitioner have, as one of their components, a shell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured articles, i.e. lightning arresters, is in order. 2. The petitioner has challenged the validity of the said levy on the ground that the lightning arresters which are manufactured by the petitioner will not come under the head porcelain ware found in Tariff Item 23B of the First Schedule. It is contended by the learned Counsel for the petitioner that the company is not manufacturing sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem 23B, reference is made to the decision of a Division Bench of this court in English Electric Co. v. Superintendent Central Excise - 1975 (2) Madras LJ 479. In that case, the English Electric Co. manufactured high rupturing capacity cartridge fuselinks using porcelain shells as one of their components. The company was levied duty on the porcelain content of the manufactured product when the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y it, it cannot be said to be selling porcelain ware. lt is not the case of the department that the petitioner company is manufacturing any porcelain ware apart from the shells which it uses as component parts in the manufacture of lightning arresters. In one or two instances the petitioner company has manufactured fuses at the request of other companies according to the design and specifications ..... X X X X Extracts X X X X X X X X Extracts X X X X
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