2004 (11) TMI 385

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....r two notices had raised demands of duty on aluminium door/window frames erected at such sites. Ld. Commissioner dropped the proposal to demand duty on both the items, in the impugned order. His order was reviewed by the Board holding that the process of converting aluminium sections (considered to be the primary raw material) into a form which could be used as members of aluminium door/window frames amounted to "manufacture" and that the items so processed were marketable "goods" classifiable under Heading No. 76.10 of the CETA Schedule. The Board, in its review order, summarised the findings of the Commissioner in Para 2.8 thereof, wherein a reference was also made to the Commissioner's reliance on the Supreme Court's decision in Collecto....

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....by the Apex Court against the Revenue. As regards the door/window frames of aluminum, we may usefully extract below the process noted by the Commissioner himself : "Powder coated, partially drilled aluminium hollow sections (Rectangular tube like structures) are received from the factory at the site. After taking the measurements of the masonry area where the door is to be fixed, these powder coated hollow sections are cut to required sizes and placed in the door way area to see their fitment. On the top vertical member, two L shaped angle cleats are fitted (vide figure-1 in the annexure), the two vertical members are inserted into the horizontal member and placed in the door way area to see the correctness of the measurements to fix the f....