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TMI Blog2015 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... f the finished goods to 76.14. Criteria laid down by Hon’ble Apex Court in the case of U.O.I. Vs. Delhi Cloth & Mills Co. Ltd. [1962 (10) TMI 1 - SUPREME COURT OF INDIA], regarding change in the name, character and use of the resultant product are fulfilled - activities undertaken by the appellants amount to manufacture of finished goods falling under CETA 76.14. Extended period of limitation - appellants never filed any declaration with the Department indicating the processes undertaken by them. When no intimation of the activities is filed with the department, it cannot have any knowledge of the activities being undertaken. Under the circumstances we agree with the view of the Adjudicating authority that extended period of five years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants, Learned Advocate argued that the process of twisting together of Aluminium wire rods alongwith steel wires does not amount to manufacture as certified by the Chief Engineer. Department of P E, Govt. of Mizoram. That extended period of demand is not invokable as it was a classification dispute and appellants had a bonafide belief that process carried out does not amount to manufacture. That wire rods are not drawn into wires in the factory by the appellants.Learned Advocate relied upon the following case laws to argue that process of making conductors from duty paid wire/wire rods of Aluminium does not amount to manufacture:- i) CCE Vs. Andhra Industrial Works [1991 (56) ELT 838 (Tribunal] ii) Ramakant Wire Industries V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as an authority that there is no change in the raw material and the finished product, when there is a change in the classification of the finished goods to 76.14. Criteria laid down by Hon ble Apex Court in the case of U.O.I. Vs. Delhi Cloth Mills Co. Ltd. [1977 (1) ELT (J 199 (SC)], regarding change in the name, character and use of the resultant product are fulfilled. HSN explanation notes for 76.14 are relevant and are reproduced below: 76.14 Stranded Wire,Cables,Plaited Bands And The Like, Of Aluminium, Noty Electrically Insulated. 7614.10 With Steel core 7614.90 Other The E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving a distinguishable identity comes into being depending on the shape of the die and the punch used. On facts, we find that after undergoing the swaging process a workpiece of a different shape and user emerges and, therefore, in our view, the process of swaging amounts to manufacture under Section 2 (f). 16. Before concluding, we may mention that MS plane pipe/tube can carry water to the overhead tank whereas the workpiece produced in the present case in useful as a decorative item or as an item which provides a strong grip in the case of uto-rickshaw. Therefore, in our view a distinguishable identity is acquired of a lasting character imparted to a plane MS pipe/tube by use of dies and presses. 4.2 In view of the above observa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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