1994 (12) TMI 148

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..... nder Tariff Item 52 of the erstwhile Central Excise Tariff and whether the activity of the appellant in getting thread rods and bending it would amount to manufacture within the meaning of the Central Excises and Salt Act, 1944. The ld. counsel at the outset fairly conceded that the Supreme Court in the case of Plasmac Machine Manufacturing Co. Pvt. Ltd. v. CCE reported in 1991 (51) E.L.T. 161 while dealing with the issue relating to classification of Tie Bar Nuts for fixing platens has taken the view that they would merit classification under Tariff Item 52 of the erstwhile Tariff. The ld. counsel, however, contended that the activity of the appellant in the present case would not amount to manufacture within the meaning of the Act and urg .....

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..... . Sundaram Fasteners Ltd. [1985 (22) E.L.T. 923 (Tri.)]. Finally the ld. SDR urged that the Supreme Court again in the case of Jayshree Engineering v. CCE reported in 1989 (40) E.L.T. 214 has held the issue in favour of the Revenue. 3. We have considered the submissions made before us. The primary issue for consideration is whether the activity of the appellant as set out above would amount to manufacture within the meaning of the Act. In this connection, in our view, the ratio of the ruling of the Supreme Court cited by the ld. counsel for the appellant in the case of UOI v. DCM cited supra far from supporting the case of the appellant would support only the plea of the ld. SDR particularly in the context of the processes undertaken by t .....

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..... ods; their actual sale in the market was not necessary. It has not been denied that the Tie Bar Nuts are of base metal or alloys manufactured with the aid of power and are acme-threaded. From the language in Item 52, it would appear that fastening in the strict sense may not be the only function of nuts. Fixing may also be a kind of fastening. According to various dictionaries Fasten means to attach or secure to something else connect; to make fast, secure. Fix means to make fast or secure, attach securely, fasten, to become firm or fixed. Nut means a small metallic block, usually hexagonal or square with an internal screw thread enabling it to be fitted on to a bolt. There is no such difference between the functions of fastening a .....

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