HINDALCO INDUSTRIES Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) APPELLANT filed this appeal against the order -in -appeal dated 28 -2 -1997 passed by the Commissioner (Appeals), Central Excise, Allahabad.

(2.) IN this case the benefit of Modvat credit is denied to the appellant on the ground that appellant had not filed necessary declaration in respect of Tibor Rod.

(3.) LD . Advocate appearing on behalf of the appellant submitted that in the declaration the input was declared as Extruded products - Bars and Rods classifiable under sub -heading 7604.30 of Central Excise Tariff. He submits that Tibor Rods in question, were imported and in the Bill of entry these were described as Titanium Boron Aluminium Master Alloy Rods and were assessed under sub -heading 7604.30 of the Excise Tariff for the purpose of payment of additional duty under Section 3 of the Customs Tariff Act. He, therefore, submits that the appeal be allowed.