TMI Blog1996 (8) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Shiben K. Dhar, Member (T)]. These revenue appeals are directed against order in Appeal Nos. 24 to 30/87(G) (D), dated 27-2-1987. 2. Arguing for the revenue, the ld. DR submits that Collector (Appeals) in the impugned order has erred in classifying the inputs as specified inputs under Notification No. 208/83 and thereby has wrongly allowed exemption from payment of duty by Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under Tariff Item 25(9)(ii) and 25(ii). In the Final Order No. E/138-139/96-B, dated 30-4-1996 in case of CCE, Guntur v. M/s. Model Steel (P) Ltd., the Tribunal held that the raw materials for the manufacture of M. S. rounds, squares, angles and channels were not scrap but were rollable materials and rejected the department s appeal. Ld. DR concedes that input materials are rerollabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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