V. Rajamanickam, Member (T)

1. The Ld. Advocate for the appellants Shri N. Mookherjee stated that the appellants were manufacturers of iron and steel products particularly Castings, besides Spun Pipes from Steel Melting Scrap, Pig Iron etc. The castings were further processed for the purpose of repair/maintenance of the existing machineries in the factory of the petitioner at 'Burnpur'. Prior to the introduction of the new Tariff their goods were classified under Tariff Item-58 and were exempted. Since no provision was made under the new Tariff for exemption, representations were made and consequently Notification No. 281/86 dated 24-04-1986 was issued. The Notification exempts all excisable goods produced and used within the same factory or other factory of same manufacturer for repairs or maintenance of machinery. The Assistant Collector in his Order dated 29-07-1987 has come to the conclusion that the Notification refers to workshop within a factory and held that it connotes "a tool-room" sort of thing, where only the goods other than those which are primarily intended for manufacture by the factory as their prime production or one of principal raw-materials/inputs for capti