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TMI Blog1990 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... No. L-322-324/TH-20-22/84 dated 21-6-84. 3. The Revenue has come in appeal against the order of the Collector (Appeals) on the ground that Collector s order was not based on the facts of the case nor covered under the terms of reference for which the Respondents had filed the appeal against the orders passed by the Assistant Collector. 4. The facts of the case are, the Respondents - M/s. Bombay Wire Ropes Ltd., are manufacturing Wire Strands falling under T.I. 68 and clearing them on payment of duty on the value of job charges as per Notification No. 119/75-CE. They had not made any declaration in the Classification List of the fact of availing the Notification No. 119/75 and, therefore, Show Cause Notices were issued demanding duty b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector (Appeals) was to be upheld. He further placed reliance on the case law reported in 1987 (27) E.L.T. 216 (Guj.) - M/s. Natwar Rubber Products v. G.S. Kagzi Others, whereby it was held that twisting of copper wire does not amount to manufacture, and therefore, pleaded that stranding of wire does not amount to manufacture and no duty is payable. 7. We have considered the submissions. The Supreme Court s decision in Civil Appeal No. 510 of 1988 cited by the Ld. Consultant, has upheld the decision of the Tribunal that stranded wire is not classifiable under Item 68, and it continues to be a wire falling under T.I. 26AA (1-A). It was a choice between calling a stranded wire a wire than goods elsewhere specified to fall under T.I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30-4-1975 is an exemption notification which reads as follows :- Goods falling under Item No. 68, manufactured in a factory as a job work, are exempt from so much of the duty of excise leviable thereon as is in excess of the duty calculated on the basis of the amount charged for the job work. Explanation. - For the purpose of this notification, the expression Job Work shall mean such Items of work where an article intended to undergo manufacturing process is supplied to the job worker and that article is returned by the job worker to the supplier, after the article has undergone the intended manufacturing process, on charging only for the job work done by him." The notification pre-supposes that the goods should fall under Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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