1984 (3) TMI 248

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.... and the process of manufacture consists of the following :- "Strips and sheets are purchased from open market and from steel plants. The sheets are cut into small strips measuring 3" to 4" in length and a width of about 3" to 6", depending on the size of the units to be manufactured. These strips are then washed in acid and passed over small rollers to achieve uniform thickness. The strips are then cut into small pieces and the hinges are completed by drilling necessary holes. There is no dispute that the hinges are exciseable under Item 68." 3.  The Assistant Collector by his order dated 18-1-1978 held that cold rolled strips are being manufactured by the appellants and these are liable to excise duty. The appellants preferred ....

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....inge, which is ultimately produced by devetailing the two parts. The slotted projections in the male and female parts which would be dowotailed are then passed through two successive processes one for slight bending and the other for full rounding. The male and female parts are put together and pinned through with a thin rod or pin by manual process. The hinge is now practically assembled except for the holing, riveting, countersinking which then follow on three machines successively. Countersinking of holes is necessary to allow the screws to fit on the surface of the hinge". The question that has arisen is whether the processing of the cut hot rolled strip pieces through the rolling machine would amount to "cold rolling" and the produc....

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.... buy it except as scrap). In other words, in the ratio of the judgments in the DCM case as well as the South Bihar Sugar Mills case, the cold rolled material in question is not brought into the market to be sold or saleable as cold rolled strips. 7.  It is, therefore, clarified that the intermediate product made from hot rolled cut strips that emerge after cold rolling for ultimate use in the manufacture of hinges cannot be held to be liable to further duty as cold rolled strips under Tariff Item 26AA(iii). 8.  The learned Counsel also relied on the orders passed by the Appellate Collector of Central Excise, New Delhi, dated  27-9-1981 in the matter of Gupta Iron and Brass Work Ltd. and also in the matter of Ajanta Stee....