Re-rubberisation of worn-out M.S. rims is not manufacture under excise law, so the appeals failed.

Re-rubberisation of old and worn-out rubberised M.S. rims was held not to amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier decisions on the same process and agreed with the view taken by the Collector (Appeals) that the activity did not create a new manufactured product. On that basis, the appeals were rejected.

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Issues: Whether re-rubberisation of old and worn out rubberised M.S. rims amounts to manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944.

Analysis: The Tribunal followed its earlier decisions on the same process and held that re-rubberisation of old and used rubberised M.S. rims does not amount to manufacture. The impugned orders of the Collector (Appeals) had taken the same view.

Conclusion: The process does not amount to manufacture within Section 2(f) of the Central Excises and Salt Act, 1944, and the appeals were rejected.

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