TMI Blog1971 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... orce with retrospective effect on 23-4-1962. One of the amendments was to insert item 26AA after item 26A in the first schedule of the Act. This item reads :- "26AA. IRON OR STEEL PRODUCTS, THE FOLLOWING, NAMELY :— (i) Bars, rods, coils, wires, joists, girders, angles, channels, trees, flats, beams, zeds, trough, piling, and all other rolled, forged or extruded shapes and sections. Not Otherwise Specified. Five per cent ad valorem plus the excise duty for the time being leviable on pig iron or steel ingots, as the case may be. (ii) Plates and sheets other than plates and sheets intended for tinning, and hoops and strips, all sorts, including galvanised or corrugated plates and sheets. Seven and a hal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . P4 dated 2-2-1968 to pay the amount within ten days. The petitioner has, thereupon, filed this writ petition to quash Exts. P3 and P4 and to declare that the petitioner is not liable to excise duty under the Act in respect of the goods manufactured by it. 2. The petitioner has raised various contentions in support of the reliefs which it has sought for; but the only relevant question is whether the goods manufactured by the petitioner, namely agricultural implements and hand-tools fall within item 26AA in the First Schedule of the Act. The petitioner contents that the goods are not iron or steel products, and that at any rate, they do not fall within the ambit of sub-item (ia) of item 26AA as contended for by the Revenue. 3. In suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, are manifestly products manufactured out of pig iron or steel ingots, and none of them is a product manufactured out of an iron or steel product. The Central Government Pleader who did not dispute that it was so, maintained that even a product manufactured out of an already manufactured products falls within the comprehensive concluding portion of clause (1) of item 26. But this submission over looks the title of item 26-AA which refers to iron or steel products, and, in our opinion, since those products had already been made before they became agricultural implements, those implements do not fall within the description. It is reasonable to say that the products to which item 26-AA refers are the products first manufactured out of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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