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TMI Blog1986 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.L. Rekhi, Member (T)]. - The captioned revision show cause notice issued by the Central Government under the then Section 36(2) of Central Excises and Salt Act, 1944 is, on transfer of the proceedings to this Tribunal, now before us for disposal as if it were an appeal filed by the department. 2. The respondents are not represented before us today despite notice issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Item 33B of the tariff which reads as under :- "33B - Electric Wires and Cables, all sorts, not otherwise specified. (i) X X X X X X X XX X X X X X (ii) All others." The department's case, in short, is that aluminium wires of 10 SWG or less and AAC/ACSR Conductors made therefrom are two different products, though both are electric wires and cables and both fall under the same tariff sub-ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ranka Cables in support of his plea that aluminium wires of 10 SWG or less were classifiable under Item 33B (ii). We asked him whether there was any material on record to show that aluminium wires captively used by the respondents at an intermediate stage of their production were in a fit condition for use as electric wires and cables. He said there was none. However, we do not consider that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (20) E.L.T. 179 (SC) Paragraphs 47 and 49]. If that is done, the net duty that would be chargeable would be equal to the duty leviable on conductors which the respondents have already paid. There is no warrant in law for asking them to pay the duty on wires also in addition without giving them proforma credit of the wire duty. Nothing more is, therefore, payable by the respondents. 5. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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