M. Gouri Shankar Murthy, Member (J)

1. The allegations, in so far material in this Appeal under Section 35B of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act), were-

(a) the Appellant had been making castings of diverse types for various industries since 1973. The castings had always been classified under Item 25 of the 1st Schedule to the Act, to wit, "iron in any crude form including pig iron, scrap iron, molten iron or iron cast in any other shape or size," right from 1976 and exempted from duty under Notification No. 74/62-CE, dated 24-4-62, as amended by Notification No. 119/64, dated 27-6-1964.

(b) earlier, the Appellant filed a classification list on 15th April, 1981 claiming exemption in respect of "Iron in any crude form-cast iron castings (semi-finished, proof machined or partially machined) for-