issue in this appeal relates to the valuation of aluminum
castings manufactured by M/s. Anurang Engineering Co. Ltd.
(for short `Anurang') which ... this appeal, is engaged in the manufacture
of aluminium castings, commonly known as "handle bar body",
"crank case clutch", and castings
behalf of the appellant - Company, it has been
argued that castings made out of aluminium and copper argued
that castings made out of aluminium ... melt copper,
aluminium and tin according to melt copper, aluminium and
tin according to the specification of the railway. Melted
metal was cast into moulds
Properzi Rods and
aluminium wire rods (8) In the Cost Accounting Record
(Aluminium) Rules 1972, Properzi Rods are shown separately
from aluminium wire rods ... only in the field
of aluminium for the manufacture of aluminium rods which are
suitable for being used as aluminium cables and conductors.
The Properzi
illus-
trated by the decision of this Court in Indian Aluminium
Cables Ltd. v. Union of India and others ... That entry read as follows:
Aluminium
(a) wire bars, wire rods and castings, not otherwise speci-
fied.
It was contended, on behalf of the appellant
production of a cast iron
object, regardless of the type of iron,
involves several steps."
"Casting: Casting is the process of
producing ... industry produces more
than 16 million tons of castings
annually, using iron, steel, copper
aluminium, zinc, alloys, and magnesium
alloys."
Therefore, it appears from
although he may be bound to
cast the votes according to the directions of his
principals, the Aluminium Ltd., and may be answerable ... cast the votes of his
principals. The votes he casts are not his votes but are
the votes of the Aluminium Ltd. In such
deals with aluminium and articles thereof.
`Aluminium, not alloyed' is defined to mean metal containing by weight at
least 99% of aluminium, provided that ... unwrought aluminium plates
and sheets
76.02.90 Others 16%
Explanatory Note in respect of `aluminium waste or scrap' reads, thus:
"76.02 - Aluminium Waste
Complete Technology on Aluminium
and Aluminium Products", a reference is made to the
manufactured forms of the aluminium. A useful
reference can be made ... literature on aluminium
and its manufactured form, from the aforesaid book. It
shows aluminium and its alloys may be cast or formed
by virtually
under
27-ALUMINIUM
-------------------------------------------------------
Tariff Rate of duty
Item Description of goods Basic Special
No. Excise
-------------------------------------------------------
27. ALUMINIUM
(a)(i) in any crude form ... under:
AFTER 1.3.1981
--------------
ITEM NO.27 - ALUMINIUM
----------------------
-------------------------------------------------------
ITEM No. Tariff Description Rate of Duty
-------------------------------------------------------
27 ALUMINIUM
(A) i) In any crude form Fifty per cent
Yakub Abdul Razak Memon vs State Of Maharashtra Th:Cbi Mumbai on 21 March, 2013
