1981 (8) TMI 218

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.... Rubber Bushes", etc; (3) To carry out Rubberlining job on vessels belonging to customers. (4) Or to supply vessels and equipments in complete state i.e. fitted with Rubberlinings etc. 2. They claimed exemption under Notification 176/77-CE, dated 18-6-1977, but the same has been rejected by the Asstt. Collector of Central Excise, Bombay Div. "L", Bombay on the ground that the value of the goods including the value of tanks, vessels, etc. supplied by the customer for rubberlining had exceeded the limit of ₹ 30 lakhs. 3. Being aggrieved, the appellants have come up in appeal with a request to issue directives to the effect that- (1) The tanks, vessels brought by our customers for Rubberlinsation by us, shou....

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....of Central Excise, Bombay-II under his letter F. No. V-68(30)150/80 Bom-II, dated 27-4-1981, wherein it is stated that "re-coating of old and used rubber/cobinite rollers and re-rubberlining of old and used vessels and pipes etc. will not amount to manufacture". The appellants have also cited following decisions in support : (A) Mere application of liquid gold on the outer surface of plain bangles so as to convert them into ornamented bangles does not amount to manufacture of a new product [Swan Bangles Store v. Asstt. S.T.O. (1970) 25 S.T.C. 122 (All)]. (B) The activity of the repairing carried out on a existing article does not amount to manufacture as by repairing, no new commercial article comes into existence [Commissioner ....