TMI Blog1990 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that those were not accounted for in the R.G, 1 Register although fully manufactured. Thereafter a show cause notice was issued to the appellants on 14-2-1983 for alleged contravention of provisions of Rule 173G(4) read with Rule 53 and Rule 226 of the Central Excise Rules. The case was adjudicated by the Deputy Collector of Central Excise vide his order-in-original No. CPO/DC/8/85 dated 6-6-1985 by which he confiscated the seized 422 pieces of Chlorine Gas Cylinder Valves under Rule 173Q of the Central Excise Rules. Since the said goods were provisionally released to the appellants on 16-10-1982 on execution of B-11 Bond with security of Rs. 9,706.00 and the goods could not be produced at the time of adjudication, he appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1982. He argued that the inspection by the ISI quality control inspection staff was compulsory under the Gas Cylinder Rules, 1981. In this connection, he has drawn our attention to Rules 4,7 and 15 of the said rules. He also argued that the ISI staff carried on inspection at two stges. The first stage of inspection was carried on to cover Items I to V of Rule 7 and the second stage inspection by ISI inspector was to cover Items VI to VIII of the said rules. Shri Kar argued that without ISI inspection and certification by ISI inspector, the valves did not become marketable and hence not fully manufactured. There was, therefore, no question of entering the same in the R.G. 1 register before ISI inspection. Since the goods were seized before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (spare parts of valves) were fully manufactured before ISI inspection and hence those were required to be entered in the R.G. 1 register before inspection by ISI. On this point, he relied on the decision of the Collector of Central Excise, Delhi [1982 (10) E.L.T. 92] (supra). According to him, ISI inspection was not the criterion for entering the product in R.G. 1 register. He argued that the goods could be entered in R.G. 1 register and if on quality control inspection the ISI staff rejected any piece, the same could be taken back for re-processing and again entered in the R.G. 1 register. Shri Jain drew our attention to invoices, delivery challan, inspection certificate etc. at pages 30 to 39 of the paper-book and stated that those docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India, of which the appellants M/s. Tekno Valves, Calcutta is one, are required to be inspected and certified by ISI or appropriate authority as approved by the Chief Controller. A specimen form of certificate to be obtained from the inspecting authority is also given in Schedule II of the Rules. We have gone through the relevant rulas of the Gas Cylinders Rules, 1981, an extract of which have been placed before us. Rules 3,4,7 15 of the aforesaid rules are very relevant in the matter. From the provisions of these rules, we are of the view that the ISI inspection was compulsory to make the gas cylinder valves marketable. It was at this stage, therefore, that the valve should be treated as fully manufactured. In this view of the matter, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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