2000 (5) TMI 475

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.....K. Roy, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal is the duty leviability on the coal tubs manufactured by the appellants. The impugned order has confirmed the duty amount of Rs. 1,58,38,712/- in respect of the coal tubs cleared by the appellants during the period 1-3-1986 to 27-7-1988. The said demand was raised by show ca....

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....ts results in emergence of new product which is classifiable under sub-heading 8606.00 of Central Excise Tariff Act, 1985. Shri Chakraborty has relied upon the Tribunal's decision in the case of Dalmia Industries Ltd. - 1999 (112) E.L.T. 305 (Tribunal) wherein it was held that buying of various articles and selling them in a combined cover under a brand name does not amount to manufacture. 3.&ems....

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.... parts etc. purchased by the appellants from the open market. Merely because the appellants are not themselves manufacturing the parts and are buying the same from the market will not turn the activity undertaken by them into a non-manufacturing activity. Accordingly we fully agree with the findings of the Commissioner that fitting and assembling of separately identifiable products results into an....

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....orkshop and used in the mines w.e.f. 10-7-1987, the date of issuance of the said notification. For this proposition he relies upon the Tribunal's decision in the case of Central Coalfield Ltd. v. C.C.E., Jsr. - 1997 (23) RLT 269 (CEGAT) wherein benefit was extended to the appellants in that case. However, he fairly conceeds that the said notification was not claimed before the Commissioner. He als....