2000 (10) TMI 260

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....Shri D.K. Verma, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two appeals arising out of a Common Order No. 33/97 dated 22-4-1997, the issue involved is whether the process of drawing wire of 7mm diameter from wires in Coil form of 8mm diameter amounts to manufacture so as to attract levy of Central Excise duty. 2. Shri Pradeep....

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.... the processes undertaken by the Appellants, their products falls under Heading 74.08; that as the Tariff Heading changes, it means that a new product comes into existence and as such manufacture is involved and Central Excise duty is leviable. 4. We have considered the submissions of both the sides. The Tribunal earlier vide Final Order Nos. A. 671-73/96-NB, dated 28-2-1996 had remanded t....

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....As the product purchased by the Appellants is admittedly in coil form, mere redrawing and cutting will not amount to manufacture as no new product comes into existence. The Appellate Tribunal in the case of CCE, Delhi v. Mithan Wires, 1999 (34) RLT 252 had held, following a number of earlier decisions, that redrawing of wire of thicker gauge into thinner gauge does not amount to manufacture so as ....