9911796707
TMI Blog2000 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid galvanised pipes from the open market; that duty paid pipes are subjected to processes like cutting/drilling/ punching/pressing so as to give them the shape of earth pipe; that none of these processes constitutes manufacture under Section 2 (f) of the Central Excise Act. He relied upon the decision in the case of consolidated Chemequip v. CCE Mumbai, 2000 (117) E.L.T. 729 (T) = 1999 (83) ECR 71 where it was held that process of cutting the cupronickel pipes to specific sizes and welding them together to bring them to different shapes does not bring into existence any new product; they still remain pipes. He also relied upon the decision in the case of Karnataka Electricity Board v. CCE, Bangalore, 1999 (32) RLT 350 (T) wherein it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the customer cannot be the criterion for deciding the classification unless it is required in terms of the Heading. 4. Countering the argument, Shri M.P. Singh. learned DR, submitted that as per the order placed by DESU, they were to supply earth pipe; that according to Clause 9 of the order, DESU had the right to send any material out of the lot for its testing as material is being asked to conform to I.S specifications; that Clause 11 provided that supply shall conform to specification to relevant in ISS. The learned DR further submitted that specification for earthing has been provided in ISS where earth pipe is not mentioned and is mentioned as earth electrode; that, however, item remains the same; that under Heading No. 83.11 simp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose it was used but for the processes undertaken by the appellants. The learned DR relied upon the following decisions :- (i) G.O.I. v. Delhi Cloth General Mills - 1990 (27) ECR 151 (ii) Empire Industries Ltd. v. G.O.I. - 1985 (20) E.L.T. 179 (S.C) = 1985 ECR 1169 (S.C) 6. The learned DR also relied upon the decision in the case of Superintendent of Central Excise v. Karnataka Soapnut Powder Manufacturers - 1999 (111) E.L.T. 27 (Kar.) = 1999 (84) ECR 74 (Kar.) wherein it was held by the Karnataka High Court that whether a particular process amounts to manufacturing or not has to be considered according to facts of each case. In the present case the Shikakai is made into powder by applying labour and pounding proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has given a clear finding that the product is quite different from the galvanised pipe purchased from the market and he has given reasons for his finding. The Collector (Appeals), after referring to various pronouncements of the Supreme Court in Delhi Cloth General Mills. Empire Industry Bhor Industries, 1989 (40) E.L.T. 280 (S.C.), came to the conclusion that there is evidently an emergence of a product which is distinct in its function and use vis-a-vis those of the product from which it is made. We find no reason to disagree with the findings of both the lower authorities. As laid down by the Supreme Court in Delhi Cloth General Mills case, supra, there is a transformation; a new and different article emerges in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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