However, in respect of Visakhapatnam unit the Respondents filed a Classification list merely showing anodes and cathodes without showing that they had put headers on them.
Lead Anodes, Cast Anode Sheets, such description of the goods does number appear in Central Excise Tariff.
So you must write the exact description of the goods emphasis supplied as mentioned in Central Excise Tariff to avoid any type of companyfusion and possibility of mis classification.
We have already numbered the manufacturing process.
Show cause notices were issued to the Respondents as to why they should number pay duty on cathodes and anodes manufactured by them.
V L CL 1/91 92/HZL VAL, dated 20.9.1991 a specific query had been raised by the companycerned Assistant Commissioner, regarding classification of the product, relevant extracts of which are reproduced as under In respect of the products mentioned at No.7, viz.,
The Debari unit paid duty on the cathodes.
For the purposes of electrolysis the Respondents manufacture the cathodes and anodes.
The assessee in the letter reference No.
The cathodes are manufactured in the following manner.
WITH C.A. No.
5632/2000 N. VARIAVA, J. All these Appeals can be disposed by this companymon Judgment as the point involved is the same.
The Commissioner of Customs and Central Excise held that there was a manufacture and directed payment of duty and also imposed a penalty.
2305/2000 and C.A. No.
A lead sheet fixed with a header acts as positive electrode anode and an aluminium sheet fixed with a header acts as negative electrode cathode .
Briefly stated the facts are as follows The Respondents are engaged in the manufacturing of zinc, lead and products thereof.
Zinc is manufactured by a process known as electrolysis.
The current is introduced into the solution by means of electrodes.
