9911796707
TMI Blog1988 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 14th June, 1968 was dismissed by the Assistant Collector by his order dated 18-10-1975. An appeal filed against this order was dismissed by the Appellate Collector of Central Excise, Madras, by his order dated 22-5-1976. The assessee filed a revision application against this order which was dismissed by the Central Government by its order dated 27-7-1979. Aggrieved with this order, the assessee filed a Writ Petition in the Kerala High Court being O.P. No. 4494/1979-B -1982 E.L.T. 447 (Ker.). The High Court allowed the Writ Petition but directed that the matter would go back for fresh consideration at the hands of the Revisional Authority in accordance with law after giving an opportunity to the petitioner and the Department to prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red condition and did not attract the levy. The fact that trimming may have been done subsequently would not alter the position. To put it differently, the stand of the Revenue was that trimming was a necessary, incidental or ancillary process for the completion of the manufactured product, namely, trimmed hardboard, whereas the appellants stand is that untrimmed hardboard was also a fully manufactured product and that trimming was not a necessary, incidental or ancillary process for the completion of the manufacture. 5. The Kerala High Court, in its judgment, has discussed the issue at great length. However, it left the matter open in view of the fact that the Revisional Authority had not given any reasons for its view that untrimmed ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imber Industries was that duty would be attracted only when plywood left the factory premises in the shape of circles cut, trimmed and sanded. The submission for the Department was that plywood as and when it came out of press in panels was a manufactured product known in the market as plywood and was excisable to duty; the panels so manufactured did not cease to be plywood under Item No. 16B merely because they were not trimmed and their edges were not sanded. The Supreme Court held as follows :- Plywood is manufactured as soon as it comes out of the press, though the same may not be trimmed or sanded out of which circles are to be produced. There is nothing to indicate that plywood in panel stage, not trimmed and not sanded, is not kno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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