Judgment

KANIA, J. :- This is an appeal by the Tata Iron and Steel Co. Ltd. (referred to hereinafter "the Tisco") against the judgment of a Division Bench of the Delhi High Court in writ, petition filed by the Tisco. The writ petition was filed by the Tisco for quashing, an order passed by the Collector, Central Excise, Patna on 24th Sept. 1982. The Division Bench of the Delhi High Court in the impugned judgment only granted partial relief to the TISCO and (hence) appeal in respect of the relief refused.

2. The relevant facts are as follows :-

The appellant manufactures inter alia wheels, tyres and axles of railways. The buyers of these products are the Indian Railways. Apart from this, the appellant also makes and supplies to the Indian Railways wheels and axles as composite units. These are forged products. Before the said goods are supplied to the railways the said goods after being forged are machined and polished by the appellant and as a result of this machining and polishing the excess layer of steel which is commony referred as "excess skin" is removed, and one of the disputes is as to whether for the purpose of Item 26AA(ia) of the Central Excise Tariff set out in the First S