Manufacture test for copper flats: no distinct new commodity shown, so balance pre-deposit was waived and recovery stayed.

Rolling or drawing copper hot rolled coils into copper flats, patta and patti was treated as not shown to amount to manufacture, because the finished products and the raw material remained flat products under the same tariff heading and no evidence established a new and distinct commodity with a different name, character and use. On that prima facie basis, the pre-deposit already made and the bank guarantee furnished were considered sufficient protection for the Revenue, and waiver of the balance pre-deposit was granted with recovery of the adjudged dues stayed during the pendency of the appeals.

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Issues: Whether the process of rolling or drawing copper hot rolled coils into copper flats, patta and patti amounted to manufacture so as to justify confirmation of duty and whether waiver of pre-deposit and stay of recovery should be granted.

Analysis: The finished products and the raw material continued to remain flat products under the same tariff heading, and the Revenue did not adduce evidence to show that the process resulted in a new and distinct commodity having a different name, character and use. In the absence of proof that manufacture had taken place, a strong prima facie case was made out. The pre-deposit already made and the bank guarantee furnished were treated as sufficient protection for the Revenue during pendency of the appeal.

Conclusion: The appellant was granted waiver of the balance pre-deposit and recovery of the adjudged dues was stayed during the pendency of the appeals.

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