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TMI Blog1981 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the revision application, those urged during the course of personal hearing and have examined the records of the case. 2. Shri N. Mookherjee, who appeared on behalf of the Applicants stated that the issue involved in this case was similar to the one which the applicants had agitated in a writ petition filed before the Hon'ble High Court at Calcutta. On their writ petition in that case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly, Government proceed to decide the present case on its merits. 4. The question before the Government is whether aluminium wire rods manufactured from wire bars should be treated as an excisable item under Tariff Item 27(a) (ii) of Central Excise Tariff as those rods were produced in course of manufacture of electric wires and cables falling under Tariff Item 33-B of Central Excise Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retary in respect of Revision Application dated 10-10-1975 of M/s. The Indian Cable Co. Ltd. against Order-in-Appeal No. 122 to 125/BR and 184/CO of 1975 dated 30-5-1975 passed by the Appellate Collector of Central Excise, Calcutta. ORDER Government of India have considered the points raised in the revision application, those urged during the course of personal hearing and have examined the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, observe that sub-item (a) (ii) of Item 27 of the Central Excise Tariff incudes wire bars, wire rods and.castings as three distinct products. Hence, manufacture of wire rods from wire bars amounts to manufacture within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944, the term "Wire Rods" in the Tariff is not qualified by any manufacturing process. In the trade 'Alumini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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