1998 (2) TMI 206

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....hri T. Premkumar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  In the show cause notice dated 26-8-1991 issued to the appellant firm herein, the allegations were made by the Revenue that the appellants were manufacturing various items from the raw materials supplied by M/s. SAIL, Bokaro and such goods were alleged to be classifiable under sub-heading 7308.90 of Centr....

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....acturer of the goods, they have to pay the full rate of duty and no small-scale exemption benefit under the said notification can be extended to the appellants. Consequently, a demand of duty for Rs. 50,221.00 was proposed to be recovered from the appellants for the financial year, 1987-88. 2. On adjudication, the aforesaid demand has been confirmed by the adjudicating authority. Hence thi....

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....s, channels etc., does not amount to manufacture. It has also been held that the respondent Commissioner has also not been able to establish that a new commodity commercially known as a distinct and separate commodity having different character, name and use, has come into existence. Therefore, learned Advocate submits that no duty at all is leviable on manufacture of these goods, as alleged by th....

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....was whether industrial laminates having insulation properties, were liable to duty under Heading 85.46 and were excludible from Chapter 39 in view of the Chapter Note 2(n). 5. We have carefully considered the submissions of both sides. The question of excisability is a legal question whether any manufacturing activity has been undertaken or not by the appellant firm; simply because it had ....