2009 (3) TMI 364

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....Appellant. None, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 95/2006, dated 30-9-2005 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. We heard both sides. 3. In the impugned order, the Commissioner (Appeals) has decided the excisability of the ducts which came into existence during the....

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....a of cooling in the system, the ducts are manufactured out of G.I. Sheets by cutting, bending and folding it to form hollow profiles made to suit specific purpose, that the process from which the ducts emerge amounts to manufacture in terms of Section 2(f) of the Act, that the GI sheets from which the ducts are manufactured and the ducts fall under entirely different headings/sub-headings of the F....