1987 (2) TMI 390

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.... Shri H.L. Verma, SDR, for the Respondent. [Order per : Syiem, member (T)].  - The learned Collector of Central Excise, Chandigarh by his order C.No. V (68) 15/37/C.E./AA&R/80/431-33 dated 21.1-1981 records a process of manufacture of coils at paragraph 3 of his order. 2. The learned Counsels argued strongly for their respective cases. The Punjab Electricity Board's Advocate Shree ....

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.... insulating warnish. It may be thus seen that the main material for the fabrication of the coils in question is super enamelled copper wire which is simply wound in a certain shape having a specified number of turns and insulated as above, thereby making it suitable for use in a transformer. It may be added that a coil, by itself, does not perform any function unless it is fitted in a transformer.....

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.... 5. A field coil is used to produce a constant strength magnetic field in an electric motor, generator, or excited-field loudspeaker. A winding, which has a number of turns of wire forming a continuous coil for a transformer, relay, rotating machine, or other electrical device. It is also a conductive path, usually of wire, that is inductively coupled to a magnetic storage core or cell. Thus, a ....

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....rdly any case for a charge of duty. Super enamelled wire is meant for just such use, and when that wire is put to the use for which it is meant, one cannot see the logic of saying that duty must be paid again because the wire has now been used as winding. The coil will be installed in the transformer in which position alone it will be able to perform its function. There is very little merit in the....