2017 (2) TMI 374

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....ER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed by the Revenue against the Order dated 28-9-2006 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The assessee is engaged in the manufacture of Shapes and Sections falling under Chapter 72 of the Central Excise Tariff Act. The controversy is about the classification of their product - whether it....

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....(for example bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frame works, doors and windows and their frames and thresholds for door shutters, balustrades, pillars and columns) or iron or steel plates, rods, angles, shapes, sections, tubes and the like, prepared for used in the structures of iron or steel - other 3. The assessee utilized raw material in the for....

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....46/90, dated 21-11-1990 issued at the time of introduction of new Chapter 7308 which is relevant this reads as follows :- "The matter has been examined by the Board. It is observed that classification would have to be determined in accordance with the revised heading and scheme of classification in force from 1-3-1988. Heading 7308 CETA explicitly covers plates, rods, angles, shapes and sections,....

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....cturing process outlined, we find that the bars are cold formed to give the shape of the sections and these sections are cut to the required length as per the customers' order. The manufacturing process does not mention any further process being carried out. 5. The assessee has claimed that a number of operations have to be carried out on the cold formed sections such as welding, converting ....