TaxTMI 
TaxTMI 
1987 (7) TMI 239
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.... end to the hose by employing swaging process. The process has two parts to be fitted - (i) the metallic end fitting and (ii) the hose. According to the findings of the Assistant Collector, which the appellants also approve, "the function of the machine is that the rubber cover at the end of the braided hose is shaved to some extent and the metallic fitting to be mounted is slipped over the hose. A metallic sleeve slightly bigger in diameter is fixed over the hose and then this is put into the pressing dies of the machine. The press compresses and fits the metallic sleeve on to the hose. In the process, the diameter of .the metallic sleeve gets reduced so as to fit firmly on to the hose and length of the sleeve also gets elongated. This pro....
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....h as forging, squeezing or hammering. The CHAMBERS DICTIONARY OF SCIENCE AND TECHNOLOGY describes swaging as reducing of cross-section of, metal rod or tube by forcing it through a tapered aperture between two grooved dies. It is useful to note from the above that all the definitions given by the technical authorities point to swaging as a forming process when 'a rod or a tube needs to have its diameter reduced. (There is no need for us to go into the controversy that the machine does not have rotating dies. We should concentrate only on whether this machine, when fitting the metal end to the hose, swages' the metal end, if we are to arrive at the truth). 6.  The appeal by M/s. Soldez Industries itself contains valuable clues. They sa....
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.... and the bar, rod or tube has been given a new cross-section/shape or diameter by reason of the forming which it underwent in the machine. That rod or tube with the narrower or thinner diameter is the piece of work that the producer wanted to produce; it is the end of the production effort. There has been a forming/shaping to produce a distinct product. 9.  When this hydraulic swaging machine imported by Soldez Industries goes to work on the hose and does the metal end fitting, the end is not the reduction to the outer or inner diameter of the metal sleeve, but to fit it to the end of the hose. This is necessary for various reasons one of which is that the ends of the .hose not being very strong, need to be protected from damage....