1999 (3) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : P.C. Jain, Vice President]. -  In this Bunch of 3 appeals ld. Advocate Shri C.R. Sridhar does not press for appeal No. E/3167/92 which relates to fabrication of iron and steel rocks from iron and steel angles. He prays for withdrawal of the said appeal. 2. In view of the aforesaid prayer Appeal No. E/3167/92 is dismissed as withdrawn. 3. Relating to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the purpose of identification by the appellants themselves. These are not commercial names. Only various iron and steel duty paid products are cut to sizes, punching, drilling holes and bending, are done therein and joining by welding or revetting, etc. This process has been held by the South Zone Bench as not amounting to manufacture. 4. As regards the remaining two items, namely :- (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rein it has been held that some of the clamps and Transmission Line Tower Hardwares and Accessories has been held to be classifiable under Tariff Heading 73.08 as structures. He reiterates the reasoning of the Board and mentioned in the circular. Hence defends the impugned order on that basis. 6. We have carefully considered the pleas advanced from both sides. It has been held by the Tribuna....