TMI Blog1983 (8) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Diamond Products . They were classified by the Excise authorities under Item 51 of the Central Excise Tariff Schedule, as Grinding Wheels and the like . The appellants contested this classification, and it is for resolving this dispute that the matter has come up before us. 3. Appearing for the appellants, Shri K.S.C. Bose explained that after the introduction of Item 51 in the Central Excise Tariff in 1971, the appellants had submitted a classification list under Rule 173B of the Central Excise Rules, in which they listed various products manufactured by them. He stated that in this list the goods were described as being excisable under Item 51 and that the appellants were under a mis-apprehension of the correct legal position. Subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistant Collector or the Appellate Collector. Shri Bose admitted that it was not. 5. We pointed out to Shri Bose that such a basic question of fact could not appropriately be raised at the second appeal stage. Both the wording of the relevant tariff item and the nature of their own goods were very well known to the appellants at the relevant time and they could have raised this ground at the earlier stage. Having failed to do so, they are not entitled to raise such a ground before the Tribunal. 6. Apart from this, we observe that the description contained in Item 51 of the Central Excise Tariff is very comprehensive. For ready reference it is reproduced below :- 51. Coated abrasives that grinding wheels, in or in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate Item No. 51A for tools was introduced in the Central Excise Tariff Schedule. According to Shri Bose, the goods manufactured by them were correctly classifiable as tools, and this was evident from the subsequent introduction of a specific item for tools in the Central Excise Tariff. In this connection Shri Bose referred to a Trade Notice No. 50/CE/77, dated 18-8-1977, said to have been issued by the Chandigarh Central Excise Collectorate and appearing at page 782-783 of Central Excise Tariff, 1983-84, published by Central Law Office. This trade notice has been reproduced under Item 51A. The notice lists various types of tools as falling under Item 51A, the list being taken from the Explanatory Notes to the CCCN relating to Item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f revision application or second appeal. We did not however have to rule on that objection because we found that, very surprisingly, what were purported to have been the original affidavits filed with the original revisional application did not bear the signatures of the deponents or the seal of a Notary Public. Such unsigned papers obviously cannot have any value and we can only express our surprise that these should have been filed in that condition and sought to be relied upon. 11. Finally, Shri Bose argued that the goods under consideration were now being classified by the Central Excise Department under Item 51A of the Central Excise Tariff Schedule, showing that they did not conform to the description under Item 51. 12. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification at a previous time when Tariff Item 51A did not exist. 15. We have carefully considered the arguments advanced by both sides. We observe that although from 1-3-1974 the Central Excise Tariff has a separate Item No. 51A covering tools, this item did not exist at the material period, whereas the Item No. 51 which inter alia covers grinding wheels did. As see from paragraph 6 above, the description and scope of the expression grinding wheels was very wide. It is significant that the appellants have not denied that their diamond tools perform basically the same function as grinding tools . They have, however, urged that Item 51 does not make a reference to diamond wheels and that a diamond is not a natural stone. As point ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
