9911796707
TMI Blog1999 (5) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... M.S. Sheets are cut to a particular size, and thereafter bent on a bending machine to achieve the required diameter. After bending, in the rounded shape of a Chimney Shell, the sheet is welded together. Different pieces of M.S. Sheets are in the above manner converted into Shells. A total of 8 ordinary pieces of M.S. Sheets are bent in the form of Shells. These Shells are of size and dimensions as per the requirement of the Chimney. The Shells are then fitted with nuts and bolts, so as they can be attached to each other. Starting with the bottom most Shell, these are bolted on to the civil foundation at site. Each piece of the Shell is bolted one by one on top of another, till all the Shells are firmly bolted and attached to each other, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and outlet pipes which cannot be disturbed. The Tank is therefore not goods.". 2. Learned Advocate submits that Chimney Shells is a result of process of bending and shaping of duty paid mild steel sheets. Chimney shells are not marketable. They are tailor-made items. The order was placed only for the chimney which is itself an immovable property as is seen from the photographs and as described in the process of manufacture mentioned above. Chimney shells being non-marketable and there being no evidence from the Revenue about their marketability, the goods are not marketable. As regards the tank, he submits that it comes into existence only as an immovable property, according to the process of manufacture, described above. These are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come into existence separately and they are clearly a new product liable to duty. 4. We have carefully considered the pleas advanced from both sides. We observe that the process of manufacture as given above in the appeal memo of the appellants has not been rebutted by the adjudicating authority. The lower authority has gone merely by the assumption that since a new product starting from angle bars has come into existence having a different name and character i.e. chimney shells and fuel tank, duty liability arises on the appellants. The question of marketability does not arise when the goods are specified in the Tariff Item themselves. These have been captively utilised by the manufacturer himself. We are afraid that this finding by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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