1999 (6) TMI 164

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..... is appeal filed by the Revenue, the matter relates to the classification of the Tubular Steel Poles. The Collector of Central Excise (Appeals) had observed that there was no manufacturing involved in the activity of producing Tubular Steel Poles in the hands of the assessee. He had also observed at the same time that such Poles would be more appropriately classifiable under sub-heading No. 7306.90 .....

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..... of the said Tariff. From the Tribunal s aforesaid decision, it is clear that the process involved in processing the pipes and tubes to make poles amounted to the process of manufacture. We, therefore, consider that the view taken by the ld. Collector of Central Excise (Appeals) that no process of manufacture was involved in the production of Poles is not correct. We set aside that part of the orde .....

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..... n of the Revenue that they were correctly classifiable under Heading No. 73.08. 5. We find that the same impugned order had come up for consideration before the Tribunal and the Tribunal vide Final Order Nos. 497-498/99-B1, dated 5-5-1999 while disposing of the appeal by M/s. Shivaji Industries had remanded the matter for re-adjudication. In that appeal before the Tribunal being Appeal Nos. E/23 .....

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