1991 (8) TMI 182

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....ir, JDR, for the Respondent. [Order per : Harish Chander, Vice President].-  M/s Usha Ismal Limited, Calcutta, has filed an appeal being aggrieved from the order of Collector of Central Excise (Appeals), Calcutta. Shri V. Sridharan, the learned advocate, has appeared for the appellants and pleaded that the appellants manufacture crimping tools. He pleaded that the appellants have claime....

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....e case. The learned advocate before us has fairly stated that the goods manufactured are pliers which falls under Tariff Item No. 51A(i). The tariff entry reads as under :- "51A. TOOLS, THE FOLLOWING NAMELY :- (i) Pliers (including cutting pliers) spanners, wrenches, files and rasps, screw drivers (including ratchet types)." We have looked into the record and submissions of both the sides....

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....ll conformity with the definitions given in the McGraw-Hill Dictionary. Hon'ble Supreme Court in the case of South Bihar Sugar Mills Ltd. and Another etc v. U.O.I. and others, reported in 1978 (2) E.L.T. (J 336) has observed as follows :- "The Act charges duty on manufacture of goods. The word "manufacture" implies a change but every change in the raw material is not manufacture. There must be ....