1997 (3) TMI 251

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..... The Assistant Collector held that these were parts of photocopier machine assessable under CTH 9009.90. Collector (Appeals), however, held that the goods have not attained the essential character of finished goods, and therefore, held that the impugned goods were only aluminium tubes. 2. We have heard both sides. Order-in-Original indicates that the impugned goods after importation required to be subjected to processing like finish turning for roughing the outer surface of the aluminium tube to ensure uniform adhesion of the coating, coating of selenium under ultra-high vacuum conditions by vacuum evaporation process, fitting of the end-aluminium flanges. There is no dispute on these findings from Revenue. It is the contention of ....

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....ished article has essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled." 4. Considering the processes to which the tubes are subjected for a particular function, we are of the view that these could not be considered at that stage to have acquired the essential character of finished product. In case of Atul Glass Industries Ltd. and Others v. C.C.E. - 1986 (25) E.L.T. 473 (S.C.) - the Hon'ble Apex Court placed considerable emphasis on the process to which a product is subjected in order to determine what its exact identity is. The Ape....