2002 (1) TMI 106

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..... n by the appellants, a new and distinct product having different characteristics and use come into existence; that the steel tube/pipes after undergoing the process of swaging subjected by the swaging machine, looses their original characteristic and new product, in the form of decorative hollow profile (ornamental profiles) emerges; that as per definition of tubes/ pipes and hollow profile in the Explanatory Notes of HSN, the same include piece of a roller, kind used for water distribution in building as well as tubes for water or gas distribution; that the decorative hollow profile are for a decorative/ornamental uses, do not find use for distributing/carrying liquid/gaseous material; that some of the uses of such decorative profiles are .....

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..... that even after swaging this definition squarely applies to the product in question; that even waisted, expanded and coned shaped tubes are also to be considered as tubes; that waisted coned shaped and expanded tubes did not have uniform cross-sections as the cross-sections varies from one end to other end; he further submitted that there is no essential difference in identity between original and processed commodity and it cannot be regarded as different and distinct; that mere change in the name does not mean that a new product has been manufactured by them; that a process can amount to manufacture only if there is a transformation and a new and different commercial commodity emerges having distinctive name, character or use; that the pro .....

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..... y change is not a manufacture and yet every change of an article is a result of a treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having distinct name, character or use". In the present matter, the respondents purchased mild steel tubes from the market, which after cutting into required size were subjected to the process of swaging on a machine called swaging machine. The process of swaging done with the help of dyes, put some design on the mild steel tubes to give it a decorative look. Both the lower authorities have held that the process of swaging does not amount to manufacture as a new and different article having distinct name, character or us .....

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