TaxTMI 
TaxTMI 
2013 (9) TMI 1008
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.... the earlier round, vide Order Nos. A/293-295/2012/EB/C-II, dated 11-4-2012 the matter was remanded back to the adjudicating authority with the following directions. "5. We find that the copper rods and copper wires are classifiable under Heading 7407 and 7408 of the Central Excise Tariff. We find that Note 10 of Section 15 of the First Schedule to Central Excise Act reads as under :- '10 In relation to the products of this Section, the process of drawing or redrawing a rod, wire or any other similar articles, into wire shall amount to manufacture.' From the definition of this Chapter Note 10 we find that drawing of copper rods into copper wires is a manufacturing process and the duty is liable to be paid on the wires man....
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....2 has held that copper patta/patties are distinct commodity from the copper flat and, therefore, drawing of flat into patta/patti is a manufacturing activity. 7. We find that in Chapter 74 of Note 1(g) reads as under : '(g) Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 7403), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including 'modified rectangles' of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are : (i) of a rectangular (including square) shape with a thickness not exceeding one-tenth of ....
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.... patta/patti, the Commissioner should give his finding whether the products assume the character of articles of other headings. If so what would be their different heading number. 8. The appellant have taken a plea that they are also engaged the trading activity therefore the wires and rods and strips are their traded articles and these items are not manufactured by them. We find that Commissioner in his Order-in-Original in para 83 have categorically stated that the appellants have not produced even a single document to substantiate this claim of trading activity. We agree with the Commissioner that in absence of any documentary evidence to prove that appellants were engaged in the trading activity no relief can be granted to the a....
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.... exceeding 0.15 mm; in coils or otherwise. This is the only entry available under Chapter 74 wherein all types of copper plates, sheets and strip, irrespective of its length, width and thickness, will get covered. Therefore, the copper flat obtained as raw material and the copper patta/patti obtained after re-drawing will fall under the heading 7409." 4. The adjudicating authority has further observed in para 97 as follows : "97. Whether the process of re-drawing carried out by M/s. Radiant amounts to manufacture has to be examined in the light of the above legal position. From the description of the copper flats (raw material) and copper patta (finished goods) and copper patti (finished goods) given in Annexure-B of the pan....
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....unts to 'manufacture' and accordingly he has confirmed a demand of Rs. 1,11,54,688/- along with interest thereon and also imposed equivalent amount of penalty on the main appellant M/s. Radiant Industries and penalties on the officials of the main appellant-firm. 6. The learned counsel for the appellant submits that the raw material obtained by them is copper hot rolled coils and the product obtained after processing therefrom, namely, copper flats, are all flat rolled products only. On account of rolling/drawing, only the dimensions get altered, i.e. the thickness; other than that no new product has emerged and that product remained as copper flats classifiable under 7409 and, therefore, it cannot be said that the appellant has man....
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....d period is only Rs. 30,09,000/- and the appellant would be eligible for the benefit of small scale exemption with respect to this product. In any case, he submits that the appellant has made a pre-deposit of Rs. 20 lakhs and also executed a bank guarantee of Rs. 16 lakhs which has been kept alive and the appellant undertakes to keep the bank guarantee alive during the pendency of the appeal. Accordingly, he pleads for grant of stay. 7. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. It is his contention that by rolling/drawing of the copper hot rolled coils into copper flats, the dimensions and specifications have been altered making it usable for the manufac....