1993 (5) TMI 77

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..... PVC coating of steel wires amounted to manufacture and hence duty is chargeable thereon. 2. Briefly, the background to the subject appeal is that the appellant are engaged in the manufacture of Electrical Wires and cables classifiable under Chapter 85 of the C. Ex. Tariff. They also undertake jobwork of coating telecommunication G.I. wires with PVC. In their opinion such activity did not amount to manufacture or attract any C. Ex. duty. However, since the Deptt. insisted on collecting the duty under sub-heading 8544.00, the appellant paid the excise duty under protest. They accordingly filed a representation dated 31-12-1990 and 26-2-1991. The A.C. issued a show cause notice dated 16-1-1992 to the appellant proposing that the payment of du .....

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..... 1) (b) 1991 (52) E.L.T. 506 (Bom.) = 1991 (33) ECR 178 (Bombay) - Garware Plastics & Polyester v. UOI (Para 18) (c) 1989 (40) E.L.T. 280 (S.C.) = 1989 (21) ECR 273 (S.C.) - Bhor Industries Ltd., Bombay v. CCE, Bombay (Para 8) (d) 1982 (10) E.L.T. 10 (Bom.) = 1982 ECR 500 (Bombay) - Shakti Insulated Wires P. Ltd. and Another v.,1101 & Others (Para 5) (e) 1989 (42) E.L.T. 109 (Tribunal) - National Insulated Cables Co. v. Collector of C. Excise (Para 5) (f) 1989 (43) E.L.T. 742 (Tribunal) - Collector of C. Excise v. Popular Cotton Covering Works (Paras 9, 10, 11) 6. The entries in the erstwhile Tariff Item 33B and Chapter Heading 8544 are more or less similar. The product which was earlier classifiable under T.I. 33B now comes under Head .....

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..... ocess as declared as amounting to manufacture in section and chapter notes. In the present case the section and chapter notes to Heading 85 do not stipulate PVC coating as a process of manufacture so as to make the activity to fall under clause (i). Accordingly the issue decided by the Tribunal on this subject has to be accepted unless it can be distinguished. The activity of insulation and PVC coating on G.I. Wire does not amount to manufacture as held in the following cases cited by the appellant. (i) Cable House v. CCE -1989 (44) E.L.T. 675 (T) (ii) Shakti Insulated Wires Pvt. Ltd. & Others v. UOI - 1982 (10) E.L.T, 10 (Bom.) (iii) National Insulated Cables v. Collector - 1989 (42) E.L.T. 109 (T) 9. A similar decision was also taken .....

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