S. Duggal, Member (J)

1. The product, which is subject-matter of the present appeal, filed originally before the Central Board of Excise and Customs, New Delhi, is what the appellants describe as: 'Wheels, Axles and Wheel Sets'. The appellants state to have commenced manufacture of these items in their Durgapur Steel Plant since 1962, which they supply primarily to Indian Railways. These were being classified, from the inception, to be falling within the category of: 'forged products in shapes and sections not elsewhere specified' as described against Sub-item (ia) of Item 26AA of the Central Excise Tariff, (C.E.T. for short).

2. According to the appellants, even after induction of Tariff Item 68 in the C.E.T., w.e.f. 1-3-1975, and on fresh classification lists having been filed, the goods; namely, wheels and axles (including sets), were duly approved by the proper officer on physical verification, to be classifiable under TI 26AA(ia). The appellants have claimed that the Department has, all through, treated these wheels and axles as 'forged products' within the contemplation of TI 26AA(ia), and that the appellants have been clearing the goods on this assumption but the Departme