2000 (1) TMI 122

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....n in their Memo of Appeal is as under :- 2.1 The process adopted for such operation is that M.S. Welded Pipes of three different dia are purchased from open market and cut to required lengths. One end of the higher dia is heated red hot and reduced to shorter dia by hammering sufficient to make room for insertion of the pipe of the next lower dia in three parts which are then allowed to cool down under natural atmosphere whereby the joints of insertion get solidified resulting in forming a strong grip holding the inserted pipe of smaller dia firmly from dislocation. The joints are, thereafter, swaged by hammering and the points of reduction are welded to an angular slope of 45° to facilitate the shedding of water. The whole length of jo....

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....t the appeals be dismissed. 5. We have considered the submissions made from both sides. Shri Roychowdhury, learned Advocate made a strong reliance on the Supreme Courts judgment in the case of Indian Metals and Ferro-Alloys Ltd. However, after going through the said judgment, we find that the issue before the Apex Court was not as regards the manufacture of Poles, but was in respect of the correct classification of the Poles. In fact, the Honourable Supreme Court has observed that the real question, therefore, is whether the goods manufactured by the appellants, can be rightly classified under Item 26AA (erstwhile). 5.1 It, further, observed - "We think that the answer to this question should be in the affirmative. It is true that the....