1988 (4) TMI 272

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.... S/Shri J. R. Gagrat, R. J. Gagrat, C. M. Mehta and R. C. Pandey, Advocates, for the Respondents. [Order per : K. L. Rekhi, Member (T)].  - The proceedings initiated by the Government of India revision show cause notice dated 2-3-1982 aforesaid have, on transfer of the proceedings to this Tribunal, been taken up as if it were an appeal filed by the department. 2. We have heard bot....

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.... the case, was tentatively of the view that the process of galvanisation involved a series of operations and the final product had an "improved utility, character and longer life than the original product" and hence the process of galvanisation constituted a process of manufacture within the meaning of Section 2(f) ibid and the end product which went with the adjective 'galvanised' could also be d....

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....ime bar, the respondents rely on - (1) 1981 E.L.T. 421 Delhi - Associated Cement Companies Ltd. v. U.O.I. (2) 1987 (27) E.L.T. 202 (Tribunal) -Collector of Central Excise, New Delhi v. M/s. Fedders Lloyd Corporation Private Ltd. (3) 1987 (29) E.L.T. 957 (Tribunal) - Collector of Central Excise, Bombay v. R.M.D.C. Press (P) Ltd. The respondents argue that since the revision show cause n....

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....ined a steel structural only even after galvanisation. It was put to the same use also. What the galvanisation did was to provide a coating with molten zinc metal so as to protect the steel structural from rusting. The life of the steel structural was, thereby, prolonged. The learned representative of the department relies on the ratio of the Supreme Court judgment in the case of Empire Industries....