1987 (5) TMI 294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R. Syiem, Member (T)]. - The Collector of Central Excise (Appeals) Mairas says in his order No. 324/82-G dated 18-11-1982 that the Appellants M/s. Shree Venkata Durga Works had not been paying duty of excise purely by virtue of the exemption in Notification No. 75/67-C.E., dated 20-05-1967 on the steel wire they drew out of thicker wire of 8 mm diameter. Their plea that the wire remained wire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... agree with the learned counsel for the department that there was a manufacture and so duty must be charged on the wire. There is no sanction for this in law then. Manufacture must be understood as manufacture that creates a new excisable goods that had not been created or charged to duty before. 6. I accordingly adjudge that the wire was not dutiable again under the same description wire. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X