I.J. Rao, Member (T)

1. The question that arises for decision In this appeal is whether hot rolled strips which are being converted to cold rolled strips in the appellants' factory become liable to duty once again. The appellants are Inter alia engaged in such conversion and have been paying duty on the cold rolled strips allegedly under protest as stated by them. The Department consistently held that cold rolled strips produced by the appellants become liable to duty. The Assistant Collector and later, In appeal, the Collector of Central Excise (Appeals) held so. Hence this appeal.

2. We heard Shri Sinha, learned Advocate for the appellants. He submitted that the matter relates to the period 29.3.1982 to 28.2.1986. Upto 31.7.1983 "strips" were classified under Tl 26AA and after this date they were classified under Tl 25(12) CET. With effect from 28.2.1986, cold rolled strips were classifiable under Tl 7211.31 and hot rolled strips, depending on the size, were to be classified under Tl 7211.32 or 39. The learned Advocate submitted that there having been no clearances on 28.2.1986, that day may be ignored.

3. Shri Singh further submitted that the identical question was examined by