TMI Blog1980 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ade out of copper wire (wound as ropes) which have been cleared on payment of duty under Item 33B(ii) of the Central Excise Tariff; and further fabricated with metal clamps at the two ends, so that these could be fastened to the transformer at one end and the welding gun given on the other, the Board is of the view that these cannot attract duty again under Item 33-B(ii). The nature of manufacture and the particular use for which these goods are intended rule out their classification under Item 33-B(ii). Accordingly, the appeal is allowed. Note:- Since the order-in-revision is a scrappy one therefore order-in- original is published below for full facts. OFFICE OF THE COLLECTOR OF CENTRAL EXCISE, BOMBAY Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry for the import of the cable in question by M/s. Premier Automobiles Limited, Bombay. The description of the cable mentioned thereto was read out as also the old classification for Customs purpose under items 72(3)/72(c). Shri Wagh, further read out the tariff-description of the aforesaid items from the old Customs tariff. He emphasised the point that the classification of the cable under the former Customs Tariff was as a part of machinery and not as electric cable. Since the water cooled spot welding cable had been made out of duty paid copper wires and since both the spot welding cable and the copper wires were classifiable under Item 33-B, the Central Excise department could not levy duty on the cable once again. Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as pending decision since 1972 and the company was paying duty under protest and therefore he requested that an early decision might be given. Shri Wagh submitted that he may be permitted to file a written statement of oral arguments advanced by him at the time of the personal hearing. The written submissions have been received on 1-8-1979 from Shri Wagh. FINDINGS I have examined the submissions, both oral and written of M/s. Kay Vybin Corporation. The main contention advanced by the company is that the spot welding cable is classifiable under Item 33-B(ii) of the Central Excise Tariff and that it is made out of copper wires also classifiable under the same Tariff Item. Since the conversion of the copper wires into the spot welding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the analogy of the Customs classification of the cable under Items 72(3)/72(c) of the former Customs Tariff, the classification of the cable in question under the Central Excise Tariff should be as a part of machinery. This argument in not tenable as there is no correlation between the Customs Classification and the Central Excise classification for any commodity. Furthermore, the fact that the raw materials for the manufacture of spot welding cables have paid Central Excise duty is not wholly relevant. It is amply borne out from the above examination that a new product classifiable under item 33-B(ii) is made by the Company out of the wire ropes which are not classifiable under Item 33-B(ii). The company has also pleaded that it had conta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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