TaxTMI 
TaxTMI 
Representation from Steel Wire Manufacturers Association - Waiver of duty leviable during 1-8-1980 to 6-4-1981
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....ent of Revenue) Central Board of Excise & Customs, New Delhi Subject : Representation from Steel Wire Manufacturers Association - Waiver of duty leviable during 1-8-1980 to 6-4-1981. Reference Board's letter F.No. 267/131/88-CX.8, dated the 19th August, 1988 calling for the practice of assessment in the Collectorates and to say that the Steel Wire Manufacturers Association has been representin....
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....ll steel wires are made from wire rods and all wire rods are made from billets. No wire can be made from blooms, billets, sheet bars listed in (ii) of paragraph 1 of Notification No. 206/63-C.E. But if a billet went into the production of a wire rod and the wire rod then went into drawing wire, we can trace the beginning of that wire to that billet: the wire was made from the billet even though a ....
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.... Department. Therefore, the wires qualify fully having been made from semi-finished steel on which the appropriate amount of duty of excise has been paid". 3. The Board has already accepted the decision of the CEGAT in this case and no appeal has been filed in the Supreme Court. 4. In view of the above decision of the CEGAT, if the benefit of Notification No. 206/63-C.E., dated 30-11-1963 as am....