1998 (12) TMI 152

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....nt. Shri D.S. Negi, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue that arises for determination in the above appeal against the order of the Additional Collector of Central Excise, Vadodara are (1) whether the activity of punching of plastic/paper sheets for conversion of the same into dobby cards used by the appellants on looms to obtain woven d....

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....D.S. Negi, learned SDR who contends that the process of punching plastic/paper sheets purchased from the market so as to convert them into dobby cards for use in textile machinery is a process of manufacture since it results in a distinct commercial commodity having a new name, character and use, and that the extended period has been rightly invoked as the appellants had neither taken out a licenc....

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....ory and the dobby cards are distinct in name, character and use from their raw material - the raw material is either a plastic sheet or a paper sheet and such sheets cannot be used for the purpose of controlling the design on the fabrics. It is only the dobby cards manufactured out of the plastic/paper sheets that can be used for the purpose of controlling of design on the fabrics. Hence, we agree....

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.... above at Rs. 16,751/- (As seen from the Stay Order No. 691/92-WRB, dated 4-11-1992). The appellants have not challenged this classification i.e., to say that while they have contended that the process carried out by them does not amount to manufacture, if their contention is not accepted, they do not then dispute the finding that the classification would be under Chapter 39 or Chapter 48 dependin....