2002 (10) TMI 389

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....th the orders passed by the Commissioner (Appeals) holding the imported 'steel nose bar' having part numbers are specifically designed as parts of textile machinery and hence they are to be treated as hard chrome plated profiles and benefit of customs Notification No. 181/87 is required to be extended. The Commissioner has also noted that although the item is running into length; but a simple operation of cutting into required size and putting holes on nose bars at both ends for the purpose of hanging in the electro plating bath would not bring about any material change in the shape or nature of the Nose Bars and these were essential for fitment only and therefore they would continue to remain as parts. The Commissioner has also relied on t....

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....ribunal rendered in Karnataka Electricity Board v. CCE reported in 2001 (134) E.L.T. 185 (T) wherein it has been held that mere cutting angles, other shapes and sections of steel into required sizes, drilling and punching holes, painting, welding etc. does not amount to process of manufacture. Further reliance was made on a similar ratio laid down in the case of Subramaniam Electric Fabricates v. CCE, Chennai, 2001 (133) E.L.T. 711; Tega India Ltd. v. CCE, 2001 (133) E.L.T. 331 and that of Tansi Enigneering Works v. CCE, 1996 (88) E.L.T. 407 (T). He produced the sample of the item to show that it has been manufactured according to the specifications and drawings and has attained the shape of a complete part. The activity of cutting and dril....

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....Plating bath, a small taped hole is made at one end of the component." 8. The catalogue of Ring Spinning Frame model G 5/1 is also perused by us which clearly shows that the item has already attained the characteristics of a specific part and it is designed as a part of textile machinery. It is also fitted in the respective machinery for specific function. The sketches and drawings clearly show that the item has attained the characteristics as a part. It has a specific drawing number and a specific name as "Steel Nose Bar" and understood in the textile trade as a part of textile machinery. The Textile Commissioner has also issued a certificate to the effect that the item is required to be treated as a specific part of the textile ma....