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TMI Blog2009 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ewellery items in brass they were directly doing gold or dye gold plating and then lacquering as per customers requirements. For jewellery items in mild steel and copper, they were first doing copper and/or nickel plating and then gold or dye gold plating and then lacquering as per customers requirements. Copper and nickel plating was got done by outside. For the purpose of doing gold plating they were purchasing gold from open market and the gold was cut into strips and connected to D.C. power supply of electroplating bath. Several chemicals/additives were added in bath tub and the plating was carried out by reverse current method. 2. Revenue s stand is such process of gold plating the imitation jewellery would amount to manufacture a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the revenue s contention that heading 7215.30 includes bars plated or coated with zinc, the Tribunal observed as under :- The appeal cites the example of heading 7215.30 of bars and rods of iron or non-alloy steel, plated or coated with zinc, apparently to say that plating or quoting of metal amounts to manufacture. It is not the words of the tariff that decide whether a particular process amounts to manufacture or not. That has to be decided in accordance with the definition of manufacture contained in clause (f) of Section 2 of the Act, and notes to any of its section or chapters. Adopting this ground in appeal would in effect mean negating the Supreme Court s judgment; galvanising is also plating or coating of metal. 5. Similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amentation of bangles is nothing but slight painting in liquid gold on the outer surface and such bangles do not look materially different from plain or cut glass bangles and the application of liquid gold on the outer surface of a bangles cannot be called a process of manufacture. The ornamentation may at best be called process and there is a well recognized distinction between the two. Thereafter by referring to various decisions of the Hon ble Supreme Court, including the well known judgement in the case of Delhi Cloth and General Mills, the Hon ble Court came to a conclusion that it can be safely said that ornamentation of glass bangles merely results in bringing into existence a different varieties of glass bangles, but not a commercia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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