9911796707
TMI Blog2000 (11) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : J.H. Joglekar, Member (T)]. The issue involved in this case is the classification of products described as : (i) Flush Coupled Drill Rods (ii) Flush Jointed Drill Rods (iii) Flush Jointed Drill Collars. The assessees claimed that these would continue to fall under heading 7304 as tubes pipes etc. The ground was that the activity of threading ends of the pipe either interna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue however is whether threading etc. would amount to manufacture. We have seen the Tribunal Judgment in the case of CCE, Pune v. Vulcan Leval Ltd. [1985 (22) E.L.T. 123 (Tribunal)] which is in favour of the assessees. We find that it is hazardous to apply the ratio of any judgment pertaining to the old tariff when the entire system of nomenclature has undergone a sea change and when fresh case la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited the factory and that he was satisfied of the processes amounting to manufacture without listing the process and without giving valid grounds for this conviction. The Tribunal s directions were extremely clear the Tribunal wished to see the process undertaken on the parent pipe through the eyes of the Assistant Commissioner. The Assistant Commissioner was free to rule on the issue after puttin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he went about distinguishing the various processes holding that some of them did not amount to manufacture. 5. We therefore, allow the appeal and remand the proceedings back to the Jurisdictional Assistant Commissioner with the strict direction that he should strictly follow our instructions given in our cited order. 6. The stay application also stands disposed of. - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
