2001 (5) TMI 385

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....bsp;  2 pin X arm. (ii)     4 pin X arm. (iii)    Special 3 pin X arm (iv)    Horizontal X arm (v)     Anchor Rod (vi)    Clamps for RCC/PCC poles (vii)   Clamps for street light fixtures (viii)  H.T. top support & L.T. top supports (ix)    T.C. sets up to 100 KVA and T.C. sets above 100 KVA (x)     D.P. sets (xi)    G.O.S. Ladders and Bracesses. The Assistant Commissioner as per his Order has held that the above items are not excisable. Not being satisfied with the findings given by the Assistant Commissioner, the Department has filed an appeal before the....

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....sformed structural materials, stay rods etc., have distinct name and identity different from the raw materials and have their own usage. The Appellate Tribunal has held that process undertaken brought into existence new articles and the conversion would amount to manufacture within the meaning of Section 2 (f) of the Central Excises and Salt Act, 1944. 4. She submitted that the Order passed by the Commissioner (Appeals) is a non-speaking order in as much as he has not discussed the process of manufacture with reference to each and every item. She referred to the finding portion of the impugned order which is as follows : "I have carefully considered the case record. I have also heard Shri C.R. Sridhar, learned Advocate and Mr. R.....

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....e Assistant Collector. "If the party were to sell the listed items they can only be sold as either M.S. Angles or M.S. Flats, and not as the items with the nomenclature given by the party. The nomenclature given is essentially for internal use and it has no relation to the trade parlance. The party has given different names to different products after subjecting the M.S. Angles to cutting, sizing, and drilling, for the convenience of usage by the field men, giving a nomenclature like a 2/3/4 pin horizontal cross arm or a T.C. set or a D.P. set or clamps does not alter the fact that basically these are either M.S. Angles, or M.S. Flats, subjected to process which does not amount to manufacture for Central Excise purposes. It was also held....