1998 (3) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri R.K. Roy, JDR, 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 ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cturals' under tariff sub-heading 7308.90. 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 an....