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S.K.BHATNAGAR, A.C.C.UNNI
Collector of Central Excise, Bombay-I – Appellant
Versus
Crescent Metal Processing Works – Respondent
Per A.C.C. Unni :
This is a departmental appeal against the order of the Collector of Central Excise (Appeals) dated 27.7.90.
2. The question raised in the appeal relates to classification of slotted angles cleared by the respondents. Respondents had filed classification list classifying slotted angles under heading 7210.20 and had claimed exemption under notfn. no. 175/86 (as amended). The Asstt. Commissioner by the order-in-original classified the item under chapter heading 9403.00. In order-in-appeal the Collector (A) reversed the Asstt. Commissioner's order and held that the products would more appropriately be classifiable under Chapter 72.
3. Ld. DR appearing for the department contends that in terms of Interpretative Rule 2 (a) of the Central Excise Tariff Act, 1985 reference to any item in knocked down condition or in unassembled condition, would include a reference to goods in complete or finished form provided the items in incomplete or unfinished form bear the essential character of finished or completed goods. In such cases reference to such goods whether in complete or finished form or in unassembled or disassembled form would not make any difference. In the instant
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