1991 (8) TMI 182

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..... ent].- M/s Usha Ismal Limited, Calcutta, has filed an appeal being aggrieved from the order of Collector of Central Excise (Appeals), Calcutta. Shri V. Sridharan, the learned advocate, has appeared for the appellants and pleaded that the appellants manufacture crimping tools. He pleaded that the appellants have claimed the product under Item 68, whereas, the Assistant Collector had assessed th .....

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..... ctured are pliers which falls under Tariff Item No. 51A(i). The tariff entry reads as under :- 51A. TOOLS, THE FOLLOWING NAMELY :- (i) Pliers (including cutting pliers) spanners, wrenches, files and rasps, screw drivers (including ratchet types)." We have looked into the record and submissions of both the sides and the product manufactured by the appellants is a plier. The definition as giv .....

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..... me Court in the case of South Bihar Sugar Mills Ltd. and Another etc v. U.O.I. and others, reported in 1978 (2) E.L.T. (J 336) has observed as follows :- The Act charges duty on manufacture of goods. The word manufacture" implies a change but every change in the raw material is not manufacture. There must be such a transformation that a new and different article must emerge having a distinctiv .....

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