2015 (12) TMI 1101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....82/2006 has been filed by M/s. B.C.A. Cables, Aizwal, Mizoram against Order-in-Original No. No. CCE/Shillong No. 10/2006 dated-31/01/2006 passed by Commissioner of Central Excise, Shillong. As the issue involved in both these appeals is the same, therefore, both the appeals are being taken up for disposal under this common order. 2. Shri B.N. Pal (Advocate) appearing on behalf of the appellants argued that this matter was twice remanded to the Adjudicating authority under Order No. A317/KOL/2002 dated 22/2/2002 and order No. 327-328/KOL/2004 dated 31/5/2004 with the direction to the Revenue to provide copies of non-relied upon documents. That till date these documents are not provided. That while quantifying the duty cum duty benefit, SSI ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned A.R.,therefore, strongly defended the order passed by the Adjudicating authority. It was also his case that 9.5 mm Aluminium Rods are drawn into 3 mm. Aluminium wires before the same are used for making Aluminium conductors. 4. Heard both sides and perused the case records. The issue involved in these proceedings is whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different manufactured product. It is observed from Chapter 76 of the Central Excise Tariff that Aluminium wire Rods & Aluminium wires fall under CETA 76.04 & 76.05 respectively. Plaited wire bands and the like of Aluminium with a steel core fall under CETA 76.04 and have a differe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. It buys duty-paid MS tubes from its manufacturers. The said MS tubes are classified under Heading 73.06 of the Schedule to the Central Excise and Tariff Act, 1985 (for short, 1985 Act). After receiving MS tube from the manufacturers, the assesse cuts the same into requisite lengths. The cut MS tube, is thereafter put in the swaging machine in which dies are fitted which imparts folds to the flat surface of the MS tube/pipe. 15. Applying the above tests in the context of Section 2 (f) of the 1944 Act, we are of the view that in the present case the rotary swaging machine with different dies therein imparts a change of lasting character to the plane pipe or tube by use of dies. That, work piece having a distinguishable identity come....