TMI Blog2011 (4) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- in view of the decision of the Apex Court in Indian Metals & Ferro Alloys Ltd. (1990 -TMI - 42814 - SUPREME COURT OF INDIA) and the decision of the Tribunal in CGM, BSNL vs. CCE, Bhopal (2009 -TMI - 76813 - CESTAT, NEW DELHI), the issue stands concluded as rightly held by the authorities below and, therefore, the impugned order does not warrant any interference. - E/5940 of 2004 - 453/2011-EX(PB) - Dated:- 7-4-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Appearance: Rep. by Sh. Bipin Garg, Advocate for the appellants. Rep. by Sh. Sunil Kumar, DR for the respondent. Per: Shri Justice R.M.S. Khandeparkar: Heard the learned Advocate for the appellants and DR for the respondent. 2. This appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Excise in the matter of BSNL vs. CCE, Bhopal and Circular issued by the Board being Circular No. 28/90-CX dated 20.07.1990 and Circular No. 545/41/2000-CX dated 06.09.2000 submitted that considering the fact that the Tribunal including in the case of appellants having taken consistent view that the product in question is classifiable under chapter heading 7308.90 and the said decision having not been set aside by the Supreme Court, the authorities below could not have classified the product under 7306.90. He further submitted that the circular issued on 6th September 2000 cannot apply to the facts of the case which relate to the period of July and August of the year 2000. He has also drawn our attention to the letter dated 23.03.2000 recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '. The chapter sub-heading 7308.90 relates to other goods in the same category. 8. Plain reading of the description of the goods in relation to the entries under 7306 and 7308 would disclose that the goods under the latter entry essentially relates to structures or other items like plate, rods, tubes and like plates, rods, tubes and like articles which are prepared for use in structure. 9. On the other hand, the goods relating to the chapter sub-heading 7306 relate to tubes, pipes and hollow profiles of iron or steel. 10. The product manufactured by the appellants is taper steel tube. 11. Considering the nature of the product manufactured by the appellants, it is apparent that by no stretch of imagination it can be considered as str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the decision in appellants own case reported in 2010 (252) ELT 281 (Tri. Del.). Besides the law in this regard is also settled pursuant to the decision of the Apex Court in Indian Metals Ferro Allows Ltd. vs. Collector of Central Excise reported in 1991 (51) ELT 165 (SC) based on which the Board had issued circular on 06.09.2000. The contention that circular would not apply to the facts of the case as the period involved in the matter is comprised of July and August 2000 whereas the circular was issued in September, 2000 is devoid of substance. The circular nowhere explains about the alleged classification for the first time. It merely circulates the decision of the Apex Court in Indian Metals Ferro Allows Ltd. to the department a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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