TMI Blog1998 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... rope slings made by fitments out of wire ropes are also wire ropes and should be assessed under the same Tariff Item 63. The Trade Notice also went on to state that the levy is attracted only on wire ropes and not on the fittings to wire ropes such as hooks, spring hooks, thimbles, sockets etc. It is understood that price-list normally show the prices of wire ropes per 100 metres and the fittings, if any, are charged extra depending on the order received from the customers. Hence there should not be any practical difficulty in excluding the value of such fittings for purposes of arriving at the assessable value of wire ropes even if cleared with such fittings. 1.3 The appellants were, accordingly, paying the duty on wire rope slings by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em, stating, inter alia, that the show cause notice issued by the Assistant Commissioner be treated as having been issued by him. The matter was adjudicated after due process of hearing etc. and the Commissioner has confirmed the aforesaid amount of duty. Hence this appeal before the Tribunal. 2. Learned Advocate, Shri S.K. Bagaria appearing on behalf of the appellants has made his submissions on the merits of the case stating that no duty is chargeable at all on wire rope slings and the duty paid on the value of wire ropes by the appellants satisfies the duty payable under Tariff Item 63. 3. Apart from that, he has also made a submission on the demand being wholly time-barred inasmuch as the show cause notice has been issued on 3-1-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the authorities, as this was mentioned in all relevant gate pass as mentioned above and therefore, it cannot be said that anything was concealed from the Department about the manner of payment of duty on wire ropes in discharging duty on wire rope slings. He, therefore, submits that at best a limitation of six months alone, as stipulated in Section 11A, could be invoked and for that reason, the show cause notice dated 3-1-1986 is wholly barred by time. 5. Opposing the contentions, learned S.D.R., Shri T. Premkumar for the Revenue draws attention to the adjudicating authority's findings on the question of limitation, which read as follows :- The assessee has referred to the instructions that slings were treated as wire rope made into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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