2009 (3) TMI 176

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....separately. The product, drill rod is manufactured as per the specific design, dimensions and drawing given by the buyers and accordingly they are tailor made to suit the specific mining machinery, in which they are used. In order to manufacture the complete finished product, viz. drill rods, first they manufacture the aforesaid two parts. (i) For manufacturing the connectors, they cut the solid round steel bars to the desired size with the help of hacksaw machines, and send them to the job workers for carrying out machining, slotting, threading and heat treatment processes. These processes are also carried out as per the design, dimensions and drawing supplied by the buyers. Sometimes, they also manufacture subs which is a type of connect....

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....is boring the earth downwards, the drill rod holds them and as the bit goes down, the drill rod also goes down into the earth, till the predetermined bore length. The mining can be of coal, iron ore, copper, zinc etc. After boring the earth at the specified depth, the bit is taken out of the bore, along with the drill rods. After establishing the required number of bores within the specified area, all the bores are simultaneously blasted with dynamite to uncover the minerals. The drill rods are re-usable until they are bent or damaged, provided the thread and specification of the outlet portion of the mining machinery is the same. While the bit of the mining machinery is boring the earth downwards, the drill rod holds them and both the bit ....

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....lso submitted that another unit located in near vicinity of the appellant and manufacturing identical goods, under the name of M/s. Vulcan Industries Company Ltd. have filed a classification list, which stands proved by the proper officer holding that the activity does not amount to manufacture. As such learned advocate submits that though, they have not filed a classification list, there were enough reasons for them to entertain bona fide belief that such emergence of drill rods is not the result of any manufacturing activity. 8. We find that though the Commissioner agrees with the above contentions of the appellant, he has invoked the longer period of limitation on the ground that such classification filed by other assessees cannot be ta....