TMI Blog2002 (9) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... which are cut off from the main item. The Appellants have purchased from scrap dealers is not denied. In our view this also indicates that ends of Flats do not fall under Sub-Item 8. As the inputs do not fall under Sub-Item 8, the Appellant would not be entitled to exemption under the Notification. Against assessee. - 2305 of 1994 - - - Dated:- 17-9-2002 - Syed Shah Mohammed Quadri and S.N. Variava, JJ. [Judgment per S.N. Variava, J.]. - This appeal is against the Order dated 26th May, 1993 passed by the Customs Excise and Gold (Control) Appellate Tribunal. 2.Briefly stated the facts are as follows : The Appellants are manufacturers of ingots. Ingots are manufactured out of, among others, ends of M.S. Flats. The Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d item. Goods falling under sub-item (1)(3)(I), (4)(I)(6)(I) and (16)(I) of the said item Iron sleepers and tubes and pipes and blanks tgherefor or iron. 2. Goods falling under sub-items 6(ii) and (iii) (7)(ii), (8), (9)(ii) and (II) of the said item. Goods falling under sub-items (4)(ii), (6)(ii) and (iii), 7(ii), (8), (9)(ii), (10), (11), (14) and (16)(ii) of the said item. Flats exceeding 5 mm in thickness, and hot-rolled strips, other than galvanised strips, exceeding 5 mm in thickness." 3.The Appellants claimed that the inputs used by them viz. "ends of M.S. Flats" fell under Sub-Item 8 and their final product fell under Sub-Item 6(II). On 1st August, 1985, the Superintendent, Central Excise served a Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XXI describes a "Flat" as follows : "(xxi) "flats" means finished products, generally of rectangular cross-section, having rolled edges only (square or slightly rounded), of controlled contour and of thickness 3 millimetres and over, width 400 millimetres and below had supplied in straight lengths and includes flat bars with bulb that has swelling on one or two faces of the same edge and a width of less than 400 millimetres." He also points out that under explanation (ix), the term "waste and scrap" has been described as follows : "(ix) 'waste and scrap' means waste and scrap of iron or steel fit only for the recovery of metal or for use in the manufacture of chemicals, but does not include slag, ash and other residues." He submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o not fall under Sub-Item 8. As the inputs do not fall under Sub-Item 8, the Appellant would not be entitled to exemption under the Notification. 8.Faced with the situation Mr. Jain submitted that even if cuts of flats do not fall under the Sub-Item 8, they would fall under Sub-Item 11. He admits that this Sub-Item is also included in the Notification as an input. Such a case is being made out for the first time in arguments before this Court. The Appellants have not claimed exemption under the Notification on this basis. We, therefore, do not permit Mr. Jain to raise such a contention. 9.We see no infirmity in the impugned judgment. We see no reason to interfere. The Appeal stands dismissed. There shall be no order as to costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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