2008 (8) TMI 610

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per :  Archana Wadhwa, Member (J)]. -   The short issue involved in the present appeal is as to whether the process of drawing/re-drawing of   pipes/tubes would amount to manufacture or not for the period prior to 1-3-1997, when Chapter Note No. 3 was introduced to Chapter 73 laying down that such process wo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bes of Heading Nos. 73.04, 73.05 and 73.06, the processes of drawing or redrawing "SHALL" amount to manufacture". As such, it is clear that such Chapter Note only extends the ordinary meaning of manufacturing as available under Section 2(f) and is to the effect that the date of its introduction such process "SHALL" also amount to manufacture. The scope of the said Chapter Note cannot be extended t....