TaxTMI 
TaxTMI 
1999 (4) TMI 174
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....e Respondent. [Order per : Lajja Ram, Member (T)]. - The appellants, M/s. Controlled Acoustic Industries Pvt. Ltd. were manufacturing different articles from the galvanised sheets. The articles were named as T coupler, L.T. coupler, furring channels, leaf spacer clip, stabilizer, bar, hold-on-hangers, stud, perimeter, angle, ceiling hanger, T leveller, steel clip, ranner and rotating clip. T....
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....iff as applicable during the relevant time. It was his submission that at no stage, the appellants had taken a contention that there was no process of manufacture involved and the matter related only to the classification. 4. We have carefully considered the matter. The various products, which are in dispute had been referred to above. We find that these products have been made out of the ....
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.... 72.12 Coils for re-rolling, sheets, plates and universal plates of iron or steel, hot or cold rolled, whether galvanised or not; forms such as ridges, channels (other than slotted channels) made from sheets, plates, or universal plates, and tin plates and tinned lacquered or varnished sheets including tin taggers and cutting of such plates, sheets or taggers; slotted channels. It is seen from ....
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.... relates to the furring channels. As regards the rest of the products from the facts on record, it is seen that they have assumed a different name, character and use than the galvanised sheets out of which they had been manufactured under the Central Excise Tariff. The iron and steel articles are classifiable under Chapter 73 of the Tariff. Under Heading No. 73.08 other articles of Iron and Steels....