S.T.P. Ltd. vs Collector Of C. Ex. on 21 June, 1990
In the case of Indian Aluminium Co. Ltd. v. Collr. of Cus., Madras as reported in 1988 (38) ELT 69 on which the Revenue has placed reliance, it has to be noted that the item involved was pitch (aluminium grade) intended for making electrodes. The Bench was dealing with the question of imposition of duty under the Customs Tariff and countervailing duty. The C.V. duty was charged under TI 68 while the party had sought for assessment under TI 11(2) of CET read with Notfn. No. 121/62-CE. The Deptt. had not taken chemical test of the samples and the evidence of the as-sessee who disbelieved by the Collector (Appeals) later confirmed by Tribunal. The case in reference is clearly distinguishable from the one in hand. In the instant case, the Deptt. had drawn the samples and the test report of the samples is clearly in favour of the appellants. Moreover, in the present case, the evidence of the appellants has not been rejected by the lower authorities. The Bench had observed in the cited ruling at para 15 that "No evidence has been placed before us that from the pitch which is the residuary product of distillation of tar any further distillation product is obtained". The position in the case in hand is a different one.