TaxTMI 
TaxTMI 
1996 (9) TMI 278
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....No. 2809/87-D arises because of rejection of refund claim of the appellants on the ground that the goods are not classifiable under sub-heading 7212.00 but are correctly classifiable under sub-heading 8474.00 of the CETA, 1985. Since the issue for determination in both the appeals is the same namely classification of the product in dispute therefore they are being disposed of by this common order. 2. The facts of the case are that the appellants are engaged in the manufacture of asbestos cement product manufacturing machinery and components and parts thereof. In Appeal No. 2808/87-D the appellants contended that they need not pay duty on corrugated steel sheets, as the same answers tariff description of sheets falling under T.I. 25 ....
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.... 5. Shri Ganguly, Senior Advocate explaining the facts of the case submitted that the appellants imported "Hot Rolled Steel Sheets"; that sheets were trimmed by cutting; that the excess edges/sides are trimmed; that manufactured plain asbestos cement sheets is merely placed on a steel sheet of similar size for being carried to the drying chamber stacked one over the other with a steel sheet interspersed; that manufacturing of the asbestos sheets was complete before use of steel sheets; that for manufacturing of corrugated asbestos sheets corrugation box is used; that corrugation is not done by corrugated steel sheets but by vacuumatic process in the corrugation box; that by means of rollers fixed in the box corrugation is provided t....
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....ore in view of the specific entry under T.I. 25 the product manufactured by the appellants cannot be classified under residuary T.I.68. In support of their contentions the appellants relied upon the cited judgment of Apex Court in the case of Indian Metals & Ferro Alloys Limited - 1991 (51) E.L.T. 165 (SC) and Bharat Forge & Press Industries Private Limited - 1990 (45) E.L.T. 525 (SC). It was also argued by the appellants that no new article was produced in their case and that it is well settled principle of law that excise duty become chargeable when new and different article emerges having different name, character and use. In support of their contentions the appellants cited and relied upon the judgment of the Apex Court in the case of K....
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....only. It was also argued that the case law cited and relied upon by the appellants about a specific entry versus residuary entry was not applicable to the facts of this case inasmuch as the goods had acquired specific shape; that since the goods in question had acquired a specific shape, character and use and therefore they were manufactured goods. It was also argued on behalf of the respondent that the process of corrugation by cutting it in definite shape and sized and contour were not for the limited purpose and that completely new article had emerged; that these templates were actually new and different articles and therefore conversion of hot rolled steel sheets into templates was the process of manufacture. 7. We find that the....