1998 (3) TMI 410

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....for the Respondent. [Order per : P.C. Jain, Member (T)]. - Short question involved in the present case is whether the cutting of iron and steel angles and drilling holes therein amounts to process of manufacture i.e. does the process bring into existence a new commodity having a different name, character and use. 2. Department's contention and the lower appellate authority's finding is th....

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....308.90. He, therefore, prays for allowing the appeal and setting aside the impugned order and prays for restoring the order of the original authority. 4. Opposing the contention, ld. JDR, Shri R.K. Roy submits that initially the iron and steel angles are purchased by the appellants. They are cut into sizes and holes were drilled in those iron and steel angles. The product so emerging has bee....