9911796707
TMI Blog1998 (1) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... risen out the various raw materials like channels, angles and plates have undergone curing, drilling, banding etc. and it is known separately as a new commodity in the market and therefore, they are required to be treated as new goods and hence they are dutiable. In this regard the ratio of the Hon'ble Supreme Court judgment rendered in the case of M/s. DCM as reported in 1977 (1) E.L.T. (J 199) is relied for classifying the items under sub-heading 7308.90 and the judgment of the Hon'ble Supreme Court rendered in the case of Empire Industries Ltd. v. U.O.I. as reported in 1988 (20) E.L.T. 179. The Collector (Appeals) has held that the product is excisable after 1-3-1988 in view of the specific mention in Tariff item and that there is no m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted out from Para 5 of the judgment that the assessee had challenged the proceedings on the issue of show cause notice. The Hon'ble Kerala High Court has expressed only a prima facie view and has held that the matter can be adjudicated further and in that context dismissed the writ petition, leaving the matter for a decision for the authorities. While arriving at such a judgment, the High Court had on an occasion to examine all the case law on the aspect. He pointed out that the conclusive judgment had been arrived at by the Tribunal in the case of Tansi Engineering Works v. Commissioner of Central Excise, Coimbatore as reported in 1996 (88) E.L.T. 407 which has examined all aspects in the matter including the definition of manufacture appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d bend. As can be seen from the above items and the activity carried out therein, we notice that the process of cutting and drilling of holes is carried on these items whether amounting to manufacture came up for consideration in the case of Tansi Engineering Works. The activity carried out was cutting and punching of holes in angles and channels. The Tribunal after detailed consideration has held that such activity does not amount to a process of manufacture and in this regard also applied the ratio of the Hon'ble Supreme Court judgment rendered in the case of Moti Laminates as reported in 1995 (76) E.L.T. 241. The Tribunal has also taken into consideration the earlier judgments of the Tribunal which are noted herein below :- 1. 1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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