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S.K.BHATNAGAR, S.L.PEERAN
Winter Misra Diamond Tools Ltd. – Appellant
Versus
Collector of Central Excise, Jaipur – Respondent
Per S.K. Bhatnagar: This is an appeal against the order of the Collector (Appeals),New Delhi, dt. 26.5.1994.
2. The learned Counsel stated that the appellants were manufacturers of "Diamond Impregnated Segments" which were welded on alloy steel plates which in turn were used as saws in the sawing machines.
3. The appellants were using the segments for manufacturing the complete saw in their factory.
4. On 1.3.88theyhadfiledclassificationlistclaimingassessmentunderHeading 8202.00 and the benefit of Notification No. 108/88—CE dt. 1.3.88 and this was approved by the Assistant Collector by his order No. 118/88.
5. Again on 13.6.88, they had filed another classification list claiming the benefit but in spite of earlier approval a show cause notice was issued on the ground that the goods were assessable under Heading 8209.00. This notice was in respect of March, 1988 and did not cover clearance of April, 1988 which were allowed after giving the benefit of the exemption Notification in accordance with the earlier approval.
6. Again on 28.11.1988 another show cause notice was issued for the period 1.5.88 to 31.10.88 on the ground that the item was eligible for benefit of Notification No. 1
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