1994 (8) TMI 36

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..... ppellate Tribunal dismissing the appeal filed before it by the present appellant. 2. The assessee does job work. It is supplied electric wire whereon it winds cotton or fibre-glass yarn and returns the wire so wound to its customers. It was called upon to pay excise duty on the electric wire so wound under the terms of Tariff Item 33B. The assessee contended that the process carried out by it di .....

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..... , therefore, entitled to exemption under a notification (No. 83 of 1983) dated 1st March, 1983. 3. The assessee preferred an appeal before the Collector of Central Excise (Appeals). Bombay. He allowed the appeal. In his order he observed that it was a fact that the assessee did not draw wire in its factory. There was no dispute over the fact that the assessee brought into its factory bare electr .....

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..... n he said that bare copper or aluminium wire had a separate name, character and use; he had not established how he came to this conclusion. 5. In the course of its order, the Tribunal stated that "it was an unmitigated fallacy to say that the subject commodity after having been assessed once and levied to duty, must pay that duty again if any process, incidental or ancillary, is carried out on i .....

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