2003 (3) TMI 123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....als are thus being disposed of by this common order. 2.In all these appeals, the respondents purchased duty paid wire rods and drew the wire into a thinner gauge. The question is whether by drawing wire into a thinner gauge, manufacture has taken place. The question is whether the wire of the thinner gauge is excisable to duty. 3.This question came to be considered by the Customs, Excise and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issed. 4.Thereafter, the Tribunal has been following these decisions in all cases. One of such case, was the case concerning M/s. Hind Enterprises. The civil appeal against that order was also dismissed by this Court on 9th August, 2002. 5.Reliance was placed upon the authority of this Court in the case of S. Shanmugavel Nagar v. State of T.N. and Another reported in 2002 (8) SCC 361. It was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cts. 7.This Court was also taken through the processes, which are undergone by the manufacturer and which have been set out in some of the orders passed by the Commissioner. It was submitted that the raw material is a rod falling under tariff item 72.13 and/or 72.15 whereas after the process a distinct and separate marketable product falling under tariff item 72.17 has come into existence. It w....