1996 (11) TMI 172

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.... Arulswamy, SDR, for the Respondent. [Order per : V.P. Gulati, Vice President].  The issue in the appeal relates to demand of duty in respect of Feeder Cable which have been held to be classiable by the learned lower authority under Tariff Heading 85.44. 2. The learned Advocate for the appellants has pleaded that the appellants have received Cables in running lengths which have ....

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....use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part), into complete or finished article shall amount to `manufacture'." It was pointed out to him that the operation carried out by the appellants should be considered as manufacture in the context of this particu....