1977 (7) TMI 111

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....igh tension insulators, lightning arresters etc. with technical collaboration with M/s. Westinghouse Electric International Co., U.S.A. The petitioner is also licensed under the Central Excise Act for the manufacture of China ware and porcelain ware which are excisable under the Central Excise Tariff Item 23-B of the First Schedule to the Central Excise Act and the rules framed thereunder. The lig....

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....however, held that the levy of duty on the shells which form an integral unit in the manufactured articles, i.e. lightning arresters, is in order. 2. The petitioner has challenged the validity of the said levy on the ground that the lightning arresters which are manufactured by the petitioner will not come under the head 'porcelain ware' found in Tariff Item 23B of the First Schedule. It i....

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....ghtning arresters are sold as a marketable commodity the same cannot be brought under Tariff Item 23B, reference is made to the decision of a Division Bench of this court in English Electric Co. v. Superintendent Central Excise - 1975 (2) Madras LJ 479. In that case, the English Electric Co. manufactured high rupturing capacity cartridge fuselinks using porcelain shells as one of their components.....

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.... components porcelain shells. When the company sells the lightning arresters as manufactured by it, it cannot be said to be selling porcelain ware. lt is not the case of the department that the petitioner company is manufacturing any porcelain ware apart from the shells which it uses as component parts in the manufacture of lightning arresters. In one or two instances the petitioner company has ma....