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TMI Blog1996 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... 57A as input. 3. Learned rep. of the appellants further stated that they purchased Copper wire on payment of duty and used it in the process of electroplating. In the electroplating process, the copper wire works as an anode i.e. as a conductor of electric current. With the help of copper wire working as anode, the hand tools are electroplated from the chemical mixture. The copper wire is also electroplated alongwith the hand tools and the electroplated copper wire cannot be used further in the same process as an anode and the same has to be abondoned as scrap. Therefore, the life of this copper wire is limited to one time current flow which is used in plating one lot of hand tools. The copper wire is thus used as a consumable item in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that the copper wire does not act as anode and as per this extract; And it is the article (hand tool) to be electroplated immersed in the solution which acts as cathode. 9. Learned representative Shri Ramesh Gupta further argued that in any eventuality, the copper wire was to be considered as an input as it was being used in relation to the manufacture of the finished product and it could not be considered as a tool or an appliance as under Central Excise Tariff, copper wire is not classifiable as tools or appliances. In this connection, it was his contention that the tariff structure was required to be kept in view for the purposes of determining whether a thing could be considered as a tool or an appliance. In this connection, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks as a mechanism or an appliance for suspending the article and for passing t he current to the article so that electroplating process is carried out. 12. It was also his submission that the case law cited by the learned representative of the appellants was distinguishable. 13. The learned representative reiterated the appellants view-point. 14. I have considered the above submissions. I observe that the relevant extracts of Canning Handbook on Electroplating (Chapter 9) reads as follows :- Electrodeposition is the application of metallic coatings to metallic or other conductive surfaces by eletrochemical processes. The article to be electroplated is immersed in a solution containing dissolved salts of the metal to be depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke an attempt to mislead the authorities below. Even at the Tribunal stage, this technical material has been filed by them after the learned representative had been directed to do so and therafter, Technical Officer of the appilcants had to accept, in the face of the above literature that the hand tools dibbed in the solution act as a cathode. 15. The Technical Officer, however, could not show with the help of this literature or otherwise that even the copper wire in question also acts as a cathode. 16. The wire being that of copper could naturally transmit electricity; However, in the present case, it was being used as an implement to hang the tools (in the form of chain or otherwise) and enable them to be dibbed in the chemical solut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant insofar as this case is concerned because copper wire is an article of multiple uses and in which case it will get classified as a conductor and in which case it will fall under some other heading will depend on the facts of a given case. Here, it is being used as an implement and therefore, is hit by the exclusion clause in the notification. In other words, even if it was an input which got consumed in the process, it will still not be liable for the benefit of the notification in view of the exclusion clause. The cases cited by the representative of the appellants do not help their cause in view of the above factual posiltion. I, therefore, see considerable force in the arguments of the Learned Joint C.D.R. and hold that the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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