V. Rajamanickam, Member (T)

1. This is an appeal arising out of the Order-in-Appeal No. 37-B dated 17-1-1980, passed by the Central Board of Excise Customs, New Delhi, against which a revision petition was filed and transferred to this. Tribunal.

2. The appellants were manufacturing 'Copper and Bronze Ingots' from copper and bronze boring scraps supplied by the South Central Railways. The goods after manufacture were supplied back to the Railways. As per specification of their customers, they were adding lead, tin, white metal, gun metal etc. etc. in the scrap supplied by the Railways at the time of manufacture of the ingots. This fact was not reported in the classification list filed before the Assistant Collector. It has been held that since this extra material was added, the benefit of the Notification No. 119/66 dated 16-7-1966 would not be available to them and they would be liable to pay duty. The Central Board of Excise Customs has upheld the findings of the Collector of Central Excise, Hyderabad, that the Notification No. 119/66 was not applicable to their products, and since the Classification List was not approved, the clearances without payment of duty were to be