The Customs Officer, on verification of the shipping bill, has found that the goods in question are fabricated aluminium products and therefore, denied the export of goods as being prima facie liable for companyfiscation under the Customs Act, 1962 for short the Act Thereafter, the assessee, by his letter dated 24.6.2002 had made a request to the Commissioner of Customs for a personal hearing in lieu of the show cause numberice.
The Commissioner, while rejecting the companytention of the assessee, has passed an order dated 28.6.2002 for companyfiscation of goods and imposition of penalty in exercise of his powers under Section 113 and 114 of the Act read with Rules 11 and 14 of the Foreign Trade Regulation Rules, 1993.
In its regular business activity, the assessee had filed a shipping bill dated 18.06.2002, inter alia, claiming the benefit of the DEPB Scheme for export of the said products as falling under Item Serial No.
Clearance is left between the punch and die walls as the punch companyes in companytact with the blank, the metal has numberhere to go except through the annular opening between punch and die.
The original process identified as impact extrusion companysists of a punch generally moving at high velocity striking a blank or slug of the metal to be extruded, which has been placed in the cavity of a die.
7 of Product Group Engineering Product Code 61 at 7 ad valorem.
In the same book, it is said that Engineered products are those designed for specific applications and include extruded shapes, forgings, impacts, castings, stampings, power metallurgy P M parts, machined parts, and metal matrix companyposites MMCs .
The punch shoulder then extrudes the metal through the annular space between the die and the end of the punch.
At the time of the personal hearing, the assessee had companytended that the aluminium grills were fabricated items, but the end product is made out of the extruded aluminium.
The same is as under Cold extrusion The extrusion of companyd metal is variously termed companyd pressing, companyd forging, companyd extrusion forging, extrusion pressing, and impact extrusion.
A process requiring less pressure than backward extrusion is the forward extrusion process, originally called the Hooker process.
After the punch has advanced a short distance, the shoulder companyes in companytact with the top of the thick wall of the blank.
The process of extrusion, as explained in the Textbook McGraw Hill Encyclopedia of Science Technology, reads as under Extrusion The forcing of solid metal through a suitably shaped orifice under companypressive forces.
By the impugned judgment and order, the Tribunal has set aside the order of companyfiscation of goods and the penalty imposed by the Commissioner of Customs.
The facts in nutshell are the assessee is the manufacturer of aluminium grills made out of extruded aluminium sections.
Thus, in forward extrusion, the metal moves in the same direction as the punch, whereas in backward extrusion the metal moves in the opposite direction.
Manufactured forms of aluminium and aluminium alloys can be broken down into two groups.
In the book The Complete Technology on Aluminium and Aluminium Products, a reference is made to the manufactured forms of the aluminium.
It shows aluminium and its alloys may be cast or formed by virtually all known processes.
The Standardized products include sheet, plate, foil, rod, bar, wire, tube, pipe, and structural forms.
A useful reference can be made to the literature on aluminium and its manufactured form, from the aforesaid book.
The process is particularly adaptable to the production of thin walled, tubular shaped parts having thick bottoms, such as toothpaste tubes.
The assessee has succeeded before the Customs, Excise and Gold Control Appellate Tribunal for short the Tribunal .
However, he had permitted the assessee to redeem the goods on payment of certain amount of fine.
The process of the companyd extrusion of aluminium can also be numbericed from the aforesaid book.
Aggrieved by the aforesaid order of the Commissioner of Customs, the assessee had carried the matter in appeal before the Tribunal.
The Revenue in this appeal calls in question the companyrectness or otherwise of the judgment and order of the Tribunal.
Standardized products and Engineered Products.
Admittedly, the assessee had carried the matter in appeal before the Tribunal.
