9911796707
TMI Blog1999 (4) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... s, M/s. Controlled Acoustic Industries Pvt. Ltd. were manufacturing different articles from the galvanised sheets. The articles were named as T coupler, L.T. coupler, furring channels, leaf spacer clip, stabilizer, bar, hold-on-hangers, stud, perimeter, angle, ceiling hanger, T leveller, steel clip, ranner and rotating clip. The issue for our consideration is whether these products were classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants had taken a contention that there was no process of manufacture involved and the matter related only to the classification. 4. We have carefully considered the matter. The various products, which are in dispute had been referred to above. We find that these products have been made out of the galvanised sheets and except furring channels, they are more in the nature of articles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled, whether galvanised or not; forms such as ridges, channels (other than slotted channels) made from sheets, plates, or universal plates, and tin plates and tinned lacquered or varnished sheets including tin taggers and cutting of such plates, sheets or taggers; slotted channels. It is seen from the tariff description that the expression `forms has been illustrated with the description of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that they have assumed a different name, character and use than the galvanised sheets out of which they had been manufactured under the Central Excise Tariff. The iron and steel articles are classifiable under Chapter 73 of the Tariff. Under Heading No. 73.08 other articles of Iron and Steels had been described. There are a number of heterogeneous products which have been specifically referred i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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