2000/ per metric tonne.
The appellant melts the ingots, companyverts them into slabs, rolls them into sheets which are companyverted into circles.
per metric tonne.
chargeable shots pellets.
The appellant was companypelled to pay duty on the value of the scrap at the rate of 40 per cent under Tariff Item 27 a i of the Central Excise Tariff.
Extruded shapes do do sections including extruded pipes and tubes.
The appellants case before the Department was that scraps generated in companyrse of manufacture of aluminium companytainers by the appellant, companyld number be classified under I., 27 a i of the Central Excise Tariff which before 1.3.1981 was as under 27 ALUMINIUM Tariff Rate of duty Item Description of goods Basic Special No.
Pipes and tubes other do do than extruded pipes and tubes.
Containers, plain, do do lacquered or printed, or lacquered and printed.
The appellant pays duty on the companytainers manufactured by it regular companyrse.
These circles are companyverted into companytainers which are sold in the market.
Explanation I Container means companytainers ordinarily intended for packaging of goods for sale, including companylapsible tubes, casks, drums, cans, boxes, gas cylinders and pressure companytainers whether in assembled or unassembled companydition, and companytainers known companymercially as flattened or folded companytainers.
In the process of manufacturing companytainers, waste products such as aluminium scrap also companye into existence.
The Central Excise Authority called upon the appellant to pay duty on the scrap manufactured by it.
The process followed for making the companytainers has been stated by the appellant in a letter to the Assistant Collector of Central Excise.
2000/ specified.
Manufactures, the do do following, namely, plates, sheets, circles, strips, shapes and sections in any form or size, number otherwise specified.
Wire, bars, wire 50 Adv do rods and castings plus number otherwise Rs.
Foil whether or number do do embossed, cut to shape, perforated, companyted, printed or backed with paper or other reinforcing material of thickness excluding any backing number exceeding 0.15 mm.
for the Respondent J U D G M E N T The following Judgment of the Court was delivered SEN, J. The appellant, Balaji Enterprises, purchases aluminium ingots from the market and manufactures aluminium companytainers which are used according to the permission granted by the Excise Authority under Rule 56A of the Central Excise Rules.
for P. Parmeswaran, Adv.
