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TMI Blog1999 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... ent]. - In this Bunch of 3 appeals ld. Advocate Shri C.R. Sridhar does not press for appeal No. E/3167/92 which relates to fabrication of iron and steel rocks from iron and steel angles. He prays for withdrawal of the said appeal. 2. In view of the aforesaid prayer Appeal No. E/3167/92 is dismissed as withdrawn. 3. Relating to other two appeals ld. Advocate submits that Appeal No. E/3168 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stence. Names given herein are only for the purpose of identification by the appellants themselves. These are not commercial names. Only various iron and steel duty paid products are cut to sizes, punching, drilling holes and bending, are done therein and joining by welding or revetting, etc. This process has been held by the South Zone Bench as not amounting to manufacture. 4. As regards the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CX 4, dated 5-7-1989 available in pages T20-21 wherein it has been held that some of the clamps and Transmission Line Tower Hardwares and Accessories has been held to be classifiable under Tariff Heading 73.08 as structures. He reiterates the reasoning of the Board and mentioned in the circular. Hence defends the impugned order on that basis. 6. We have carefully considered the pleas advanced f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deserves to be set aside. We order accordingly and allow the appeal with consequential relief to the appellant. 7. As regards the Appeal No. E/3169/92, it is pointed out by the ld. Advocate that the only item involve in this appeal is Clamps which has already been dealt with in the aforesaid Appeal E/3168/92.Therefore, our finding in respect of the above Appeal would clearly apply to Appeal E/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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