ORDER
S.L. Peeran, Member (J)
1. This appeal arises from the order-in-appeal dated 12-4-1990 passed by the Collector (Appeals), Bombay. By this order the Collector (Appeals) has rejected the plea of the appellants that the intermediate product namely Billets manufactured out of scrap is exempted from duty in terms of Notification No. 178/88, dated 13-5-1988 read with Notification No. 98/88. It was the contention of the assessee that the Billet is nothing but cast articles of copper classifiable under Chapter 74.03 and the same is mentioned in the body of the both the Notifications. Therefore, the intermediate product is exempted. However, this plea has not been accepted by both the authorities and had proceeded to confirm the demand.
2. The learned Advocate submits that the issue has been decided in favour of the Tribunal’s judgment rendered in the case of Ajit Metal Industries v. Collector of Central Excise as reported in 1993 (66) E.L.T. 81 and the Board of Central Excise has also passed an Order No. 6/93, dated 6-10-1993 under Section 35B. A copy of which has been produced before us. He submits that the issue being no longer res integra, their appeal is required to be accepted.
3. The learned DR reiterates the departmental stand taken by the lower authorities.
4. On a careful consideration of the submissions, we notice that the intermediate product, billet which arises while manufacturing rods has been considered as cast articles which have been described in column No. 2 of the table of the Notification No. 98/88 and also listed in Notification No. 178/88. The Notification exempts the goods specified in column 2 of the table and falling within Chapter 74 of the Schedule of the Central Excise Act. The Tribunal having noted the judgment has also upheld the appellants’ contention by applying several other citations and Board has also clarified the issue for issuing the order under Section 35B of the Act. In that view of the matter, the impugned order is set aside and the appeal allowed.