9911796707
TMI Blog1998 (12) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... asundaram, Member (J)]. The issue that arises for determination in the above appeal against the order of the Additional Collector of Central Excise, Vadodara are (1) whether the activity of punching of plastic/paper sheets for conversion of the same into dobby cards used by the appellants on looms to obtain woven designs on fabrics, etc., amounts to manufacture resulting in a product classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s purchased from the market so as to convert them into dobby cards for use in textile machinery is a process of manufacture since it results in a distinct commercial commodity having a new name, character and use, and that the extended period has been rightly invoked as the appellants had neither taken out a licence for the manufacture of dobby cards nor were they paying the duty leviable thereon. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material is either a plastic sheet or a paper sheet and such sheets cannot be used for the purpose of controlling the design on the fabrics. It is only the dobby cards manufactured out of the plastic/paper sheets that can be used for the purpose of controlling of design on the fabrics. Hence, we agree with the learned DR that the test of manufacture is satisfied in the present case and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have not challenged this classification i.e., to say that while they have contended that the process carried out by them does not amount to manufacture, if their contention is not accepted, they do not then dispute the finding that the classification would be under Chapter 39 or Chapter 48 depending upon the raw material, whether plastic or paper. We also agree that the dobby cards will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
