9911796707
TMI Blog1992 (1) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. angles and flats etc. of specified sizes punch/drill and galvanise them. These M.S. angles are cleared from the factory as such and subsequently they are used in the power transmission tower at sites. They filed classification list No. 40/86-87 with effect from 1-3-1986 and classification list No, 126/87-88 with effect from 1-4-1987 and claimed the classification of the above products under Tariff Item 7210.10 on the ground that the process, namely, punching, drilling and galvanising does not amount to manufacture and therefore, the duty leviable is nil. The Asstt. Collector disagreed with appellants and classified the product under TI 7308.90 where the duty leviable is 15% ad valorem. On appeal, the Collector agreed with the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to sizes, drilling (enabling bolting) welding (to facilitate further assembly at erection sites) and applying shop paint (to prevent rusting during storage) amounts to manufacture. The Tribunal on a consideration of the terms of the rate contract and the design and specifications observed that the appellants transport raw steel from Bokaro Steel Plant and maintain an account which means that they have to perform processes on raw steels. It was observed by this Tribunal that if the work carried out in isolation by the appellants one may lead to conclude that it does not constitute to manufacture but since the work carried on by the appellants is of highly intricate, specialised and technical nature it amounts to manufacture. 6. The decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. CCE - 1985 (19) E.L.T. 541 and in Aruna Industries v. CCE (supra) it was held that cutting, welding and drilling does not amount to manufacture. The order of this Tribunal in Aruna Industries was followed by this Tribunal in appellant's own case (supra) and in Steel Authority of India Ltd. v. CCE - 1988 (36) E.L.T. 360, Pratap Steel Rolling Mills v. CCE [Order No. 6/90-B1 and various other orders - 1990 (48) E.L.T. 539 (Tri.)l. 10. We may point out that the order of this Tribunal in Structural and Machineries which was followed in Richardson and Cruddas is distinguishable from the order of this Tribunal in Aruna Industries. In the order of Structurals and Machineries this Tribunal has taken into account the process performed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly intricate, specialised and technical in nature. Therefore, the facts of the present case are covered by the order of this Tribunal in Aruna Industries. 12. The fact that in the appellant's own case this Tribunal in order No. 254-259/88, dated 13-5-1988 [1988 (36) E.L.T. 613 (Tri.)] following the order in Aruna Industries held that cutting, welding, punching and galvanising of duty paid angles etc. does not amount to manufacture, is not disputed. Therefore, following the order of this Tribunal in the respondent's own case, we do not consider it appropriate to refer the matter to a larger Bench. 13. Appeals are thus dismissed in view of the Tribunal order mentioned above. Sd/- (S.V. Maruthi) Member (J) Dated 6-1-1992. Sd/- (P.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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