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TMI Blog1984 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... s are purchased from open market and from steel plants. The sheets are cut into small strips measuring 3 to 4 in length and a width of about 3 to 6 , depending on the size of the units to be manufactured. These strips are then washed in acid and passed over small rollers to achieve uniform thickness. The strips are then cut into small pieces and the hinges are completed by drilling necessary holes. There is no dispute that the hinges are exciseable under Item 68. 3. The Assistant Collector by his order dated 18-1-1978 held that cold rolled strips are being manufactured by the appellants and these are liable to excise duty. The appellants preferred an appeal. The Appellate Collector by his order dated 5-7-1978 held against the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e male and female parts which would be dowotailed are then passed through two successive processes one for slight bending and the other for full rounding. The male and female parts are put together and pinned through with a thin rod or pin by manual process. The hinge is now practically assembled except for the holing, riveting, countersinking which then follow on three machines successively. Countersinking of holes is necessary to allow the screws to fit on the surface of the hinge . The question that has arisen is whether the processing of the cut hot rolled strip pieces through the rolling machine would amount to cold rolling and the product which emerges could be trented as a cold rolled strips. 5. A strip by definition should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Bihar Sugar Mills case, the cold rolled material in question is not brought into the market to be sold or saleable as cold rolled strips. 7. It is, therefore, clarified that the intermediate product made from hot rolled cut strips that emerge after cold rolling for ultimate use in the manufacture of hinges cannot be held to be liable to further duty as cold rolled strips under Tariff Item 26AA(iii). 8. The learned Counsel also relied on the orders passed by the Appellate Collector of Central Excise, New Delhi, dated 27-9-1981 in the matter of Gupta Iron and Brass Work Ltd. and also in the matter of Ajanta Steel Pvt. Ltd. In both the above cases the respective Collectors have held that the identical product was not liable to duty. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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