1998 (6) TMI 281

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..... n appeal filed by the department against the impugned order dated 8-3-1991 passed by the Collector (Appeals), Chandigarh. 2. Heard Shri S. Nunthuk, ld DR for the Revenue. None appeared on behalf of the respondents inspite of the notice. 3. The short point to be considered in this case is whether conversion of various steel pipes of different dimensions into electric poles by welding/fixing nut .....

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..... the Tariff item. The goods produced therefore, do not cease to be iron and steel products or pipes and tubes of the description mentioned in Item 26AA(ii). In the facts and circumstances of the case, following the analogy of the decision of the Supreme Court, we do not find any substance in the appeal filed by the department. In the view we have taken, the appeal is dismissed. - - TaxTMI - TMIT .....

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