WEST INDIA STEEL CO. LTD. Vs. CCE

JUDGEMENT

(1.) Both these appeals raise a common question of law and facts and hence they are taken up together for disposal as per law. The appellant is a manufacturer of Bars and Rods of steel twisted after rolling. The goods were classified under 7214.90 of the CET, 1985 whereas the appellant claims the classification under 7215.20 of the Tariff. The appellant claims the benefit of Notification No. 202/1988 -CE dated 20.5.1988, which amended the previous Notification No. 90/1988 -CE dated 1.3.1988. By the amendment, the words 'but including those twisted after rolling' were deleted. It was their contention that the same words were reincorporated by Notification No. 170/1989 -CE dated 16.8.1989. Their claim was that the benefit of the Notification continue to apply to them and this Notification was clarificatory in nature and that the goods manufactured by them viz. CTD bars were exempted from duty during the period 20.5.1988 to 15.8.1989. All their pleas were negatived by the authorities below and hence this appeal.

(2.) The earned Counsel submits that the issue is no longer res integra and the matter was considered in detail by a 3 Member Bench in the case of Apex Steels (P) Ltd. v. CCE, Chandigarh wherein it was clearly laid down that the benefit of Notification No. 170/1989 -CE dated 16.8.1989 would apply to the goods as the said Notification was only clarificatory in nature. He submits that this ratio of the judgment has been followed in all similar cases of like nature and cites three cases before us. (i) CCE, Chandigarh v. Aeron Steel Mills 2000 (118) ELT 712 (Tribnal); (ii) Bee Dee Steel Rolling Mills v. CCE, Chandigarh ; (iii) Janatha Steels (P) Ltd. v. CCE, Cochin 2000 (126) ELT 1055 (Tribunal). He submits that the issue being a covered one, the demands made in the matter are required to be set aside by allowing the appeal with consequential relief.

(3.) The learned SDR fairly concedes the position as the matter is covered by the Notifications and the judgments cited by them. However, he reiterates the departmental view in the matter.