2016 (10) TMI 509

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....Mr. Vipul Agarwal, Advocate For Appellant Mr. RK Mishra, DR For Respondent ORDER Per Mr. S.K. Mohanty Brief facts of the case leading to this appeal are that the appellant is a 100% E.O.U. In the instant case, the appellant imported duty free 172.16 M.T. of used copper cable scrap falling under heading No.7404.00 of Customs Tariff Act, 1975. During the period 2003-04 and 2004-05, the a....

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....ng and peeling on shearing machines, peeling machines and by use of power saws and wrenches, etc. We find that the policy defined  manufacture means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, re-packing, polishing, labelling, re-condi....

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....U engaged in galvanising of black MS pipes. 5. We also noticed that the Ministry of Commerce, Govt. of India vide letter dated 17.06.2005 informed that the matter has been examined in this office. It is clarified that as per Oxford dictionary the meaning of Recycle is to treat things that have been really used so that it can be used again. Moreover, the process to manufacture items mentioned in....