TMI Blog2008 (10) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... REDDY JJ. Civil Appeal Nos. 9277-9283 of 2003 with 10108-10112 of 2003, 3466 of 2004, 6331-6332 of 2004, 7216-7218 of 2004, 6705 of 2004 [ORDER] - 1. The main issue which arises for determination in this bunch of Civil Appeals filed by the Department is whether cutting and slitting of steel sheets of polyester films used for lamination purposes amounts to manufacture? In other words, in these Civil Appeals the issue is not on classification, it is about exigibility. 2. On 7th September, 2001, a Circular was issued by the Central Board of Excise and Customs, New Delhi, on the question as to whether slitting of HR/CR coils of iron and steel sheets into strips would amount to manufacture. The matter was examined and the Board ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Circular dated 2 nd March, 2005 which reads as under: "CIRCULAR: 811/8/2005-CX. DATED 02-MARCH-2005 Manufacture - Slitting of HR/CR coils of Iron Steel sheets not amounts to manufacture Circular No.811/8/2005-CX.,dated 2-3-2005 F.No.139/4/2002-CX-4 Government of India Ministry of inance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Whether slitting of HR/CR coils of Iron Steel sheets into strips would amount to manufacture - Reading. I am directed to invite your attention to Board's Circular No. 584/21/2001-CX., dated 7-9-2001 (2001 (133) E.L.T. T3) wherein it was clarified that cutting of HR/CR coils of iron or non-alloy steel into sheets or slitting into strips o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be remitted by this Court to the Adjudicating Authority for fresh consideration. We find no merit in this argument for the simple reason that in these cases we are concerned with the period up to 2001. At that time the previous Circular dated 7 th September, 2001 held the field. That Circular was applied for the past period. That Circular essentially proceeded on the basis of interpretation of the tariff items and not on examination of the entire process undertaken by the assessees. In these cases also show cause notice clearly indicates that the matter has proceeded before the Adjudicating Authority not on examination of the process undertaken by the assessee but on the basis of interpretation of the tariff items. In the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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