TMI Blog1979 (2) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... al Government called for and examined the records relating to the proceeding in which orders-in-appeal No. 1 1472 and 1473/CE/77, dated 2-9-1977 were passed by the Appellate Collector of Central Excise, New Delhi in respect of M/s. Punjab Steel Forging and Agro Industries and M/s. Kumar Engineering Corporation both of Mandi Gobindgarh in order to satisfy itself about the correctness and legality o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , crank shafts, gear blanks, gears connecting rods, slides etc. The Appellate Collector of C.E., New Delhi has held that these products would not fall within the ambit of sub-Item (ia) of Item 26AA of the C.E. Tariff, as "forged shapes and sections" on the ground that these are machinery parts and that in view of the ratio of the Mysore High Court's judgment (AIR 1968 Mysore 237) these would go ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court is essentially a question of fact. The goods manufactured by the parties are merely forged products and are intended to be used by various manufacturers in their own way after undergoing certain processes. Sub-Item (ia) of Item 26AA includes forged or extruded shapes and sections not otherwise specified. A mere perusal of the tariff entry shows that all sorts of forged or extruded shapes o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ratio of the Mysore High Court judgment to the facts of these cases. 5. Government further observe that since the forged products were manufactured from duty paid ingots only, these were not eligible for exemption under Notification No. 206/63-C.E, dated 13-11-1963 and accordingly the duty demanded from both the parties by the Assistant Collector was correct. 6. Now therefore in exercise of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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