TMI Blog1986 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicable to the petitioner. 2. The petitioner is a private limited company registered under the Indian Companies Act, 1956 and having its registered office at Pipalia Kalan, District Pali (Rajasthan). The petitioner got licence for the manufacture of all aluminium conductors (A.A.C.) and aluminium conductor steel reinforced (A.C.S.R.) conductors chargeable with duty under Tariff Item No. 33B(ii) of the Schedule attached to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act of 1944). The petitioner manufactured all aluminium conductors and aluminium conductor steel reinforced conductors in accordance with the specifications given in purchase orders placed by the State Electricity Boards and Government and Semi-G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations. A show cause notice was issued by the Superintendent, Central Excise, Pali on 28th December, 1972 calling upon the petitioner to show cause why differential duty should not be demanded from the petitioner, vide Annexure 1. The petitioner submitted a reply to the show cause notice. The Assistant Collector, Customs and Central Excise, Jodhpur, by his Order dated 20th April, 1974 did not accept the submissions made on behalf of the petitioner and directed that the payment of differential duties amounting to Rs. 15,205.27 may be paid. Aggrieved against this order the petitioner preferred an appeal before the Appellate Collector, Customs and Central Excise, New Delhi. The Appellate Collector, after hearing the petitioner dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cords, (ii) PVC insulated cables and flexible cords, (iii) Power cables, (iv) PVC insulated automobile cables, (v) Insulated copper winding wires, and (vi) Insulated aluminium winding wires, specified in column 2 of Table A, Table B, Table C, Table D, Table E and Table F, respectively, hereto appended and chargeable with duty ad valorem under Item No. 33B of the First Schedule to the said Act, the tariff value specified in the corresponding entry in Column 3 of the respective Table aforesaid : Provided that the tariff value of uninsulated copper wires (whether single or stranded or bunched) having a sectional area of not less than 3.2429 square millimetres and chargeable with duty ad valorem under Item No. 33B of the said Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the respective Table aforesaid : 1. Provided that for any item which is not manufactured according to, or which does not bear any mark or symbol, of the Indian Standards Specification or the British Standard Specifications or any other International Standards Specification, the tariff value shall be five percent less than the tariff value which would have been otherwise applicable. 2. The tariff value for uninsulated copper wires (whether single or stranded or bunched) having a sectional area of not less than 3.2429 square milimeters and chargeable with duty ad valorem under Item No. 33B of the said Schedule shall be Rs. 18.00 per kilogram. 3. The tariff value for A.A.C. A.C.S.R., that is to say, all aluminium conductors and al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree orders, namely, the order of the Assistant Collector, Customs and Central Excise dated 20th April, 1974, order of the Appellate Collector, Central Excise, New Delhi, dated 1st September, 1975 and the order of the joint Secretary dated 16th November, 1978 and considered the matter and I am of the view that the finding recorded by all the three authorities does not warrant any interference by this Court. All the three authorities have considered the matter in greater detail and it has been held that the conductors which were supplied by the petitioner to the purchaser conform (to?) the special specification given by the purchaser, [and] therefore, assessment on the basis of the tariff value in terms of the Notification Nos. 114/72 and 52/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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