TMI Blog1999 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... in particular has not been declared in their declaration dated 13-12-1989, but what has been declared at S. No. 11 of the declaration is only Phosphorous bronze under Heading 7403. The appellant had filed a fresh declaration on 6-8-1993 specifically declaring Phosphorous bronze strips as falling under sub-heading 7409.30. The other issue pertains to non grant of credit of Rs. 1,000/- in respect of Main distribution frame. The appellant does not want to contest on this issue and therefore the only ratio remaining for consideration is as to whether the declaration of the input Phosphorous bronze in declaration dated 13-12-1989 can be accepted for the input Phosphorous bronze strips both falling under Chapter 74, however they fall under di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... although the various forms fall under various sub-headings. But however it is not material as for the purpose of manufacture of final product telecommunication products the input remains phospher bronze in any form. Therefore the declaration of Phosphorous bronze under Chapter 74 should suffice. However for clarification purpose, the subsequent declaration dated 6-8-1993 was also filed indicating Phosphorous bronze strip under 7409.30. The appellants took a stand that this is a mere clarificatory declaration but as the input Phosphorous bronze remains same therefore the earlier declaration ought to be accepted being general declaration. The authorities have not accepted the same and have given their respective reasonings. I am of the consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Subramanyan Co. v. CCE as reported in 1992 (62) E.L.T. 547, the inputs were declared as high tensile steel wire instead of black wire steel and stranded wire separately. The Tribunal accepted the declaration on the ground that it is not disputed that standard wire is also an eligible input for manufacture of final product. Even if it is not specifically mentioned in the declaration, it falls within the general description H.T. steel wire and hence the declaration should be accepted. In the case of K.B. Plascon (P) Ltd. v. C.C.E. as reported in 1997 (90) E.L.T. 473, the trade name of input polyethylene was declared which was pilene ultra. The Tribunal held that mentioning trade name should not be the ground for denying the benefit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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