1992 (7) TMI 216

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....ommon issue they were heard together and disposed of by this common order. 2. A. No. 3870/90/B1. The assessees are engaged in manufacture of excisable goods falling under Chapters 26,72 and 73 of the Central Excise Tariff Act, 1985. According to the Departmental activities of galvanising and drilling of steel beams/joists on railway electrification account so as to make the products suitable for use in the installation, amounts to manufacture under Section 2(f) of the Central Excises and Salt Act/1944 and is classifiable under Heading 73.08 of the Central Excise Tariff. Accordingly, notice to show cause dated 19-4-1989 was issued to the appellants proposing to classify the items under Heading 73.08. The adjudicating authority upheld the ....

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....1990 (48) E.L.T. 539 (2) M/s. S.A.E. (India) Limited v. Collector of Central Excise - 1988 (36) E.L.T. 613 (Tri.) = 1988 (17) E.C.R. 511 (3) Collector of Central Excise, Baroda v. Dodsal P. Ltd. -1987 (28) E.L.T. 352. 6. The learned D.R. contended that after processing the disputed items are identifiable as structures of transmission towers and they are internationally recognised as mentioned in the C.C.C.N. and also specifically covered by Chapter 73 C.E.T. Act. He submitted that after application of the processes, the raw materials acquire such a shape and character that they are capable of being readily fitted into structures and the products are commonly known as structurals and, therefore, such an activity must be held to be a....