TMI Blog1983 (11) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... gal, Member (J)]. - This Revision Petition, since received by transfer, pursuant to the provisions of section 35P(2) of the Central Excises Salt Act, 1944, to be treated and disposed of as an appeal, raises question of classification of goods described as copper coated submerged arc welding wires , cleared from the factory in coils. 2. The proceedings emanated as a result of seizure of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g electrodes so as to attract T.I. 50 of the CET to these goods. 3. The notice to show cause was, however, confirmed by order of the Deputy Collector of Central Excise, Calcutta dated 20-9-1976/30-10-1976, reiterating the Department s stand that these goods were classifiable as welding electrodes : all sorts". Besides holding that duty would be leviable as specified under T.I. 50 of the CET, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only doing the job of copper-coating of the wires received from M/s. Poonam Trading Company and M/s. Indian Oxygen Ltd. and that they were neither aware nor did they believe that these wires, after copper coating, become excisable. They further pleaded that although the notice to show cause had indicated that in the Department s tentative view goods were classifiable under T.I. 68 but in the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -D dated 18-8-1983 was placed on record. 7. Shri K.D. Tayal, SDR conceded that the goods which are subject matter of this appeal, are of the same nature and description as in the other two appeals, referred to by the learned Consultant. He had no further comments to offer in relation to the prayer made on behalf of the appellants that the same result may follow in this case. 8. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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