2001 (1) TMI 186

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....od from 11-10-1993 to 31-3-1994 and from 1-4-1994 to 31-3-1995. The assessee had contended that such line materials are not goods and the process of cutting, bending, straightening, galvanizing would not amount to a process of manufacture and said goods are not liable for classification under Chapter sub-heading 7308.90 as parts of structures. 2. The Commissioner (Appeals) on examination of the matter agreed with the assessee and held the items as not goods and not classifiable under the said chapter heading. While holding so, he followed the judgment of Tribunal rendered in Dodsol Manufacturing Pvt. Ltd. v. CCE reported in 1993 (67) E.L.T. 138 wherein it had been held that the process of straightening, cutting, bending, galvanizing of d....

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....de and welded with the top portion of the angle where there are no holes. Therefore, all these assume the identity and acquire distinctive character, name and use. Therefore, they are required to be treated as goods. The judgment of the Tribunal cited by the Commissioner is distinguishable and hence Board's Circular F. No. 139/8/87-CX. 4, dated 5-1-1988 has also clarified that structures and parts of structures for fabricating of transmission line towers are classifiable under 7308.90 and they cannot be treated as immovable goods and hence seeks for allowing the appeals. 4. We have heard ld. DR, Shri S. Kannan who vehemently and forcibly submitted that Commissioner was not correct in holding the items to be goods and hence seeks for sett....

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....h Court vide their order dated 12-10-2000 has directed the Tribunal to reconsider their plea expeditiously and dispose of the appeal. Hence, he seeks for dismissal of appeal as large refund is due to the respondent Electricity Board. 6. On careful consideration of the submissions, and on perusal of the judgment of the impugned order and the judgments cited by the respondent's Counsel, we notice that the issue is no longer res integra. The Commissioner has examined the processes of cutting, punching and other processes and has noted that such processes does not bring into existence new goods. He has also noted that the said goods are not marketable and cannot be sold as goods in the market. He has examined in the light of the judgment of ....