TMI Blog1984 (1) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... els, Arkonam on S.E. Railway under G.P. No. 3176, dated 27th. Nov., 1980 on payment of central excise duty @ 8% on the invoice value. M/s. Tamilnadu Steels had rejected 2662 Nos. bricks out of above said supply of bricks and had returned to the consignor, M/s. Orissa Cement Ltd., Rajgangpur which was received in the factory on 11th Feb, 1981 as per intimation under D-3 No. 1, dated 11th Feb,1981. The respondent, M/s. Orissa Cement Ltd., Rajgangpur had made a refund claim for ₹ 6,930.52 towards payment of duty already made by the respondent on the return of the rejected bricks. A show cause notice No. V(68)/18/324/81/7191-92, dated 16th Nov, 1981 was issued by the Supdt. (Technical), Central excise Customs, Rourkela on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the facts stated above. He has pleaded that there is no compliance to rule 173-L ibid. He has pleaded that bricks and mortar fall under a different class and has pleaded for setting aside of the order passed by the Collector (Appeals) and has further pleaded that the Government of India decision in the case of Brittania Biscuit Co. reported in 1980 E.L.T. 649 is not applicable in this case. He has pleaded that the judgment relied upon by the learned Collector (Appeals) is not applicable in this case as in that case biscuits of different variety were returned and subsequently biscuits of different veriety were prepared. But in the instant case, bricks were sold after payment of excise duty and were received back by the respondent being def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater and is suitable for laying and bonding refractory brick. He has pleaded that the brick and the mortar fall in the same class and as such the order passed by the Collector (Appeals) is perfectly in order. He has further pleaded that the provisions of sub-rule (3) of rule 173-L ibid are not applicable in the case of the appellant in view of the Government of India decision. He has pleaded for dismissal of the appeal filed by the Revenue. 5. After hearing both the sides and going through the facts and circumstances of the case and the judgment of the Government of India in the case of Brittania Biscuit Co. reported in 1980 E.L.T. 649, I am of the view that the word class in rule 173-L [(3)(iii)] has to be interpreted in a broade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing under rule 173-L of the Central Excise Rules, 1944 were of Viscount brand; the tobacco obtained out of these cigarettes was mixed in the production of Cavender brand cigarettes. Viscount brand of cigarettes were manufactured out of a mixture of flue-cured and non-flue cured tobacco, whereas in the Cavender brand of cigarettes the percentage of flue-cured tobacco was higher. It was held that the goods fall in the same class and the classification did not change, (not cited by the parties) I hold that fire bricks and mortar fall in the same class of goods keeping in view the dictionary meaning and the judgment of the Government of India. 6. In the result, I uphold the order passed by the Collector (Appeals). The appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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