2000 (11) TMI 1053

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....ate, for the Appellant. Smt. Reena Arya, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The issue involved in this case is the classification of products described as : (i) Flush Coupled Drill Rods (ii) Flush Jointed Drill Rods (iii) Flush Jointed Drill Collars. The assessees claimed that these would continue to fall under heading 7304 ....

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....casings, tubes, and drill pipes and suggest their inclusion under heading 7304. 2. The basic issue however is whether threading etc. would amount to manufacture. We have seen the Tribunal Judgment in the case of CCE, Pune v. Vulcan Leval Ltd. [1985 (22) E.L.T. 123 (Tribunal)] which is in favour of the assessees. We find that it is hazardous to apply the ratio of any judgment pertaining to ....

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....o to apply Vulcan Laval Ltd. judgment. In his de novo order the Assistant Commissioner states that he had visited the factory and that he was satisfied of the processes amounting to manufacture without listing the process and without giving valid grounds for this conviction. The Tribunal's directions were extremely clear the Tribunal wished to see the process undertaken on the parent pipe through ....