TaxTMI 
TaxTMI 
2004 (3) TMI 64
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....rough it. The current is introduced into the solution by means of electrodes. A lead sheet fixed with a header acts as positive electrode (anode) and an aluminium sheet fixed with a header acts as negative electrode (cathode). For the purposes of electrolysis the Respondents manufacture the cathodes and anodes. The cathodes are manufactured in the following manner. Aluminium Header of the size of 1030 x 45 x 25 mm is welded with an Aluminium Sheet of the size 1105 x 610 x 5 mm. Thereafter, Copper Tips are welded on the Header for better conductivity. The last process is to weld Aluminium Hooks on Header for facilitating the lifting of Cathodes as and when desired. The Cathode is of specific size which co....
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....t there was no manufacture. It was held that the headers were attached only to facilitate the use of aluminium or lead sheet in the process of electrolysis. It was held that no new product with a distinct name, character and use has emerged. The Tribunal further held that these headers were not marketable. The Tribunal did not go into the contention, raised on behalf of the Respondents, that the manufacture, if any, was done by the job workers and that if duty was to be paid it would have to be paid by the job workers. 6.We have already noted the manufacturing process. The lead and aluminium sheets by themselves cannot and do not act as electrodes. They become electrodes only after the process mentioned above is undertaken. Thus the lead....
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....classification List submitted for approval. S. No. Effective Date Classification List No. S. No. of the item Description of the goods 1. 1-3-1989 7/88-89 7 Lead Anodes Cast Anode Sheets 2. 20-3-1990 2/89-90 7 -do- 3. 24-7-1991 1/91-92 7 Lead Anodes Cast Anodes 4. 1-3-1992 2/91-92 7 -do- 5. 1-3-1993 -- - Not Shown In letter C. No. V/L/CL-1/91-92/HZL/VAL, dated 20-9-1991 a specific query had been raised by the concerned Assistant Commissioner, regarding classification of the product, relevant extracts of which are reproduced as under : "In respect of the products mentioned at S. No. 7, viz., Lead Anodes, Cast Anode Sheets, such description of th....
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....the record. The description "lead Anodes mentioned with Cast Anode Sheets", in the Classification List referred to only the Cast Lead [anode] Sheets. This fact is amply clear from the clarification given by the assessee in their letter quoted above. It is emphasized that the fact of manufacture of Lead Anode out or assemblage of Cast Lead Sheet and Cast Lead Header was not disclosed/mentioned in any of their Classification Lists nor in any correspondence on the subject. This is in stark contrast to their disclosure of all material particulars pertaining to manufacture and captive use of Lead Anodes in the Classification List filed in respect of their other manufacturing unit at Debari [Udaipur, Rajasthan]. The description furnished by their....