METAL FORGINGS PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner seeks an appropriate writ, order or direction declaring that the forged products of iron and steel, manufactured by the petitioner company, are liable to duty of the Central Excise, under item 26AA (ia) of the First Schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) only and not under Item 68 thereof or both. The consequential relief claimed is for a writ of prohibition against the respondents from levying, demanding and/or collecting duty of Central Excise on forged products of iron and steel manufactured by the petitioner under Item 68 of the First Schedule to the Act.

(2.) The facts and circumstances giving rise to the present petition are stated in para 4 of the writ petition in these words. The petitioner company is licensed under the Industrial (Development and Regulation) Act of 1951 and is registered with the Ferrous Industrial Directorate of the Directorate General of Technical Development, Ministry of Industries & Development, Government of India and manufactures a number of Steel forged products namely :

(3.) The process of manufacture of these forged products consists of cutting of steel, pre-heatings of material, heating and beating of steel material till the final shaping, nearest to the shape desired by the customer and/or specification required is achieved. The Steel Forging process involves :