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TMI Blog2018 (10) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident from the table as extracted above. It is therefore, evident that when the goods are falling into the two different categories within the Central Excise Tariff Act, the same will mean that amount to manufacture. It is also clear from the Section 5 (a) of the Section 15 of the Central Excise, Tariff Act. The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the purview of the Business Auxiliary Service - appeal allowed - decided in favor of appellant. - ST/255/2010 - FO/76663/2018 - Dated:- 19-9-2018 - Shri P. K. Choudhary, Member (Judicial) And Shri Bijay Kumar, Member (Technical) For the Appellant (s) : Shri A. K. Bhattacharya, Consultant For the Revenue : Shri H. S. Ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Note 5(a) of Section XV of the C.E. Tariff Act states- 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapter 72 and 74): (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals. 6. Brass is an alloy metal of copper and zinc where copper predominates by weight over zinc. So, in terms of Section Note 5(a) of Section XV of the C.E. Tariff Act brass is classified under Chapter 74 of Central Excise Tariff Act. 7. Raw cast Cocks Valves of brass are classified under Tariff Sub-heading 7419 91 00 and after conversion of the same into finished goods these are classified under Tariff Sub-heading 8481 80 20 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16% 7419 99 10 -- Reservoirs, tanks vats and similar containers of a capacity above 300 1 kg 16% 7419 99 20 -- Articles of copper alloys electroplated with nickelsilver kg 16% 7419 99 30 -- Articles of Brass kg 16% 7419 99 40 -- Copper worked articles kg 16% 7419 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of iron or steel Kg 16% 8481 80 20 -- Taps, cocks and similar appliances of non-ferrous metal Kg 16% 8481 80 30 -- Industrial (excluding pressurereducing valves, thermostatically controlled valves) valves and Kg 16% -- Inner tube valves: 8481 80 41 -- For bicycles kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of Business Auxiliary Service which is reproduced as under:- Business Auxiliary Service - Section 65 (19) of Finance Act, 1994 with respect of Business Auxiliary Service does not include any activity that amount to manufacture within the meaning of Section 2(f) of the Central Excise, Act. Therefore, the appellant has correctly not paid the Service Tax under the provisions of the Finance Act. 5. The Ld. DR on the other hand, supports the impugned order and states that in this case, there is no manufacturing activity and appellant has taken the process of grinding and machining on raw castings which does not change the character of the product and thus amount to manufacture, considering. 6. We have considered the rival s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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