JUDGMENT

RANGANATHAN, J.:— These three appeals can be disposed of by a common order. The appellant is a manufacturer of pipes, tubes and poles made of iron and steel. These products are generally used by the telephone and telegraph departments of the Government of India but can also be used for purposes of transmission and lighting. The question is whether these goods are liable to excise duty under item 26AA or under item 68, in the First schedule to the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act).

2. Tariff Item No. 26AA was introduced w.e.f. 2444-1962 in the First Schedule to the Act. Item 26AA reads thus:-

"Description of goods Rate of duty

26AA. Iron or Steel Products, The Following Namely:

(i ) Semi-finished steel including blooms, billets, slabs: sheet bars, tin-bars and hoe bars. Three hundred and fifty rupees per metric tonne.

(i-a) Bars, rods, coils, wires, joists, girders, angles other than slotted angles, channels other than slotted channels, tees, flats, beams, zeds, trough, pilling and all other rolled, forged or extruded shapes and sections not otherwise specified. Three hundred and fifty rupees per metric tonne.

(ii) Plates and sheets (incl