- (1.) The primal question involved in this appeal which arises out a judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal dated 6.4.1995 revolves round the effect of a validating statute. Background Facts :
(2.) The appellant manufactures and deals in box strappings. For the said purpose they receive duty paid cold rolled steel strips. Several processes are undertaken for manufacturing the end product.
(3.) The appellant allegedly informed the superintendant of Central Excise about the processes undertaken by them contending that the resultant product falls under Tariff Item No. 26 AA (iii) and no further excise duty is leviable thereupon. The Assistant Collector by a letter dated 25.6.1983 stated that the box strappings made out of the duty paid cold rolled steel strips would be classifiable under Tariff Item 68 and not under Tariff Item 26aa (iii). The appellant protested thereagainst by a letter dated 2.7.1983 inter alia contending that having regard to the IS1 specifications and certain judicial pronouncements, Tariff Item 68 would not be applicable. The Assistant Collector by an order dated 11.7.1983 held: "Considering all aspects, the cold rolled strips known as box strappings continue to be cold rolled strips under Tariff item 26aa (iii). The painting and waxing on the product does not change the classification of the product. As the raw material, cold rolled strips has discharged its duty liability under T. I. 26aa (iii) and the resultant product continues to be cold rolled strips under T. I. 26aa (iii) , no further duty liability arises. ";