TMI Blog2023 (6) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... f the statute which clearly comprehends Entry 87.02 [by specifically referring to Headings 8702.10 and 8702.90); that the activity carried on by the appellant results in a finished product i.e. useable buses, the appellant s contention that fabrication does not amount to manufacture, does not merit consideration. This Court is of the opinion that the impugned order therefore, does not call for int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low rejected that contention. 2. It is argued that having regard to Note 3 of Chapter 87 of the Central Excise Tariff Act, 1985 ( CET Act ), the appellant cannot be characterised as a manufacturer . 3. Learned Counsel also emphasised that upon an overall consideration of the statute, particularly, Entries 87.02 read with 87.06 and 87.07 would show that the mere activity of fabricating bodie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the statute which clearly comprehends Entry 87.02 [by specifically referring to Headings 8702.10 and 8702.90); that the activity carried on by the appellant results in a finished product i.e. useable buses, the appellant s contention that fabrication does not amount to manufacture, does not merit consideration. This Court is of the opinion that the impugned order therefore, does not call for int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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