2002 (8) TMI 643

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....ondent. Shri M.P. Singh, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals), in the impugned order, held that bright bars, manufactured by the appellants, are classifiable under heading 7215.90 of the Central Excise Tariff, and are liable to excise duty. ....

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....n or non-alloy steel. M.S. round bars, which is the raw-material for manufacture of bright bars, is classifiable under heading 7214 of Central Excise Tariff and after conversion of M.S. round bars into bright bars, are classifiable under heading 7215.90 of Central Excise Tariff. 5. We find that the issue is whether the conversion of M.S. round bars into bright bars amounts to manufacture a....

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....esulted in bringing out a distinct and different commodity, the appellant was liable to pay duty on it. This finding does not appear to be correct in law as in absence of any material on record or any finding by the Tribunal that mere drawing of a round bar through a slight narrow diameter resulted in bringing out a new commodity, the finding that it changed in form or shape without any evidence c....