9911796707
TMI Blog1990 (2) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... s had classified the same under Tariff Item 68. The adjudicating authority as well as the appellate authority had taken the view that after grooving of the re-shelled shaft, the sugar mill roller emerged and the lower authorities had taken the view that grooving of re-shelled shaft amounted to manufacture. 2. Shri V.D. Kale, the learned consultant has appeared on behalf of the appellant. He has reiterated the facts. In support of his argument he has cited the following judgments :- (1) 1984 (17) E.L.T. 568 Collector of Central Excise, Patna v. Saran Engineering Co. Ltd., Bihar Manufacture - Repairing and reconditioning is distinct from manufacture - Reshelling of roller shafts does not amount to manufacture as envisaged under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasis on para No. 7 of the judgment where the Tribunal had held that in engraving designs on the copper print roll no manufacture takes place - Burden is on the revenue to prove that manufacture has taken place - Unless manufacture is shown demand cannot be raised. 4. We have heard both the sides and have gone through the facts and circumstances of the case. The old and used, worn out grooved sugar mill rollers are being sent out from the factory and are returned to the parent factory after the process of reshelling. The rollers have already suffered duty under Tariff Item 68. The appellant is doing the business of grooving of the sugar mill rollers which have already been reshelled. The appellant s case is fully covered by the Punjab and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial commodity comes into being. Even after undergoing a degree of processing it still retains its original identity. 8. Mr. Brar argued that after the deshelling of the cast iron shell, a shaft is left. That shaft is a distinct article. By a number of processes, this is turned into a serviceable Sugar Mill Roller which is entirely different from the shaft. This argument cannot be accepted because it is based on a wrong premise. The petitioner does not receive shafts of rollers from the customers. What is received is a worn out Sugar Mill Roller. So, this article is reconditioned and made serviceable. It is not the shaft that is handed over to the petitioner for being turned into a serviceable Sugar Mill Roller. If that were so, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
