TMI Blog1988 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... mm is classifiable as bars as claimed by the respondents herein and not as hoops as held by the Assistant Collector, Central Excise and upheld by the Appellate Collector of Central Excise. In allowing the appeals, the Tribunal referred to U.S. Steel Publications (The shaping and treating of Steel) & came to the conclusion that it will be more appropriate to assess them under Section 26AA(ia) than Section 26AA(ii). Appeal dismissed. - 1671-87 of 1987 - - - Dated:- 27-10-1988 - Sabyasachi Mukharji and S. Ranganathan [Judgment per : Sabyasachi Mukharji, J.]. -These are appeals from the decision of the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as 'CEGAT') under Section 35L(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quare or slightly rounded). This group also includes flat bars with bulb that has swelling on one or two phases of the same edge under width of less than 400 mm. The Assistant Collector, Central Excise on the basis of certain discussion, in his order, was of the view that rectangular products of thickness less than 3.0 mm and of width less than 75 mm were hoops and were correctly classified under sub-item (ii) of Tariff Item 26AA of the Central Excise Tariff and accordingly eligible to the appropriate duty. The revised classification list was accordingly modified and approved. The respondents preferred appeals to the Collector of Central Excise (Appeals). The Collector considered the Indian Standard 1956-62 (2nd reprint May 1975) which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erfere with the order of the Assistant Collector, Central Excise which was accordingly upheld. 2.The respondents preferred appeals to the Tribunal. The Tribunal allowed the appeals and held that the flat product of thickness less than 3.00 mm and a width of less than 75 mm is classifiable as bars as claimed by the respondents herein and not as hoops as held by the Assistant Collector, Central Excise and upheld by the Appellate Collector of Central Excise. In allowing the appeals, the Tribunal referred to U.S. Steel Publications (The shaping and treating of Steel) wherein it is stated as follows: goods have been rolled in a bar mill and have not been subjected to the process mentioned by the book for producing hoops and that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 'a straight length'. Curled hoop is made by a pinch-roll and curved guide-shoe arrangement that permits the hoop to take a circular form. A straight length hoop is produced merely by removing the curved guide shoe. 3.The Tribunal was conscious that the goods in question were neither curled hoops nor straight length. In those circumstances, it was necessary to understand clearly that the straight length used in this book is not the straight length understood by the department which seems to think that any short straight length is the straight length signified by the term for these products. It is nothing of the kind as can be seen from the above passages quoted from the authority. Straight length is not a short length; it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oxide by burning lime-stone with coke in using only the carbon dioxide from the mixture for refining sugarcane juice and for producing soda ash by solvay ammonia soda process -Whether the mixture of gases was kiln gas or compressed carbon dioxide covered by Item 14-H in Schedule I to the Act. It was held that by this Court that the gas generated by the appellant companies was kiln gas and not carbon as known to the trade, i.e., to those who deal in it or who use it. The kiln gas in question therefore is neither carbon dioxide nor compressed carbon dioxide known as such to the commercial community and therefore cannot attract Item 14-H in the First Schedule. It was held that it was incorrect to say that because the sugar manufacturer wants c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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