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CC, CE & ST, Hyderabad-II Versus M/s Reactive Metals of India Pvt Ltd., & M/s Binjusaria Sponge & Power Pvt Ltd.

2017 (9) TMI 1547 - CESTAT HYDERABAD

Classification of by-product - char-dolachar - whether that impugned by-product char-dolachar, emerging during manufacture of sponge iron will merit classification under CETH 26190090 as maintained by the department or under CETH 27012090 as held by the lower appellate authority? - Rule 3(a) of the General Rues of Interpretation to the First Schedule of the CETA, 1985 - Held that: - There is no dispute that the impugned by-product is emerging during the manufacture of sponge iron. Hence, applyin .....

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dran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. R. Srinivas, Superintendent (AR) for the Appellant Sh. B. Venu Gopal, Advocate for the Respondent ORDER [Order Per : Madhu Mohan Damodar] 1. The facts of the case are that M/s Reactive Metals of India Pvt Ltd., (the respondent herein) are manufacturers of sponge iron. During the course of such manufacture char-dolachar emerges as a by-product. Appellants were clearing the said by-product on payment of duty at 6.18% clas .....

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cause notices, however, refrained from imposing penalty on the reasoning that matter involved interpretation of law. Appeals filed by the Respondent were allowed by the Commissioner (Appeals) vide the impugned orders, relying upon Rule 3(b) of General Rules for Interpretation and on the ground that coal fines give essential character to the char-dolachar. Aggrieved department has filed these appeals before this forum. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. .....

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he orders of the Commissioner (Appeals). 3. On the other hand, on behalf of the respondent, Ld. Advocate Sh. B. Venu Gopal reiterates the correctness of the impugned orders. He submits that the impugned item is nothing but unburnt coal which is left behind after the manufacturing process. Even though there may be some other trace elements, the impugned item is predominantly coal by weight. Hence it is correctly classifiable under 27012090. 4. Heard both sides and gone through the facts. 5.1 A ca .....

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a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 5.2 Only when the classification of the item is not possible by application of Rule 3(a), will the Rule 3(b) reproduced under, come into application: mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be clas .....

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pter 27 of the Central Excise Tariff Act, 1975 will indicate that the said Chapter seeks to cover mineral fuels, interalia and products of their distillation and bituminous substances. Heading 2701 covers Mineral fuels, mineral oils and products of their distillation; bituminuous substances; mineral waxes The single dash (-) sub-heading 2701 20 has been put in place for classifying Briquettes, ovoids and similar solid fuels manufactured from coal. 5.5 Appellants contend that the char-dolachar sh .....

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