TMI Blog1975 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... from zinc strips and extruded into cans for use in dry battery cells is excisable under T.I. 26-B or T.I. -68 of the Central Excise Tariff. The Assistant Collector of Central Excise, Bombay, in his order dated 17-10-1975 held that callots are excisable under T.I. 68 of the Central Excise Tariff and this decision was confirmed by the Appellate Collector of Central Excise, Bombay in his order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the strips which are so cut. 2.2. Finally, it was contended that although these callots are in the form of circles, the product remains within the definition of strips notwithstanding their circular shape. 2.3. On these grounds it was urged, further duty liability under Tariff Item No. 68 was not attracted in respect of these zinc "Callots". 3. Government have examined the records of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mace as early as in 1952 when callots were imported by battery manufacturers and were held to be classifiable under Item 68 I.C.T., which covers zinc manufactures, not otherwise specified. Significantly, at that point of time, zinc strips were covered under Item 68(4) I.C.T. 4. Government observe that it is settled law that if product is neither defined in the First Schedule nor is defined in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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