TMI Blog2000 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 jointed pipes of different dia is, thereafter, painted and delivered to customers agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des. 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 there is some difference in the description of the goods. While Item 26AA covers only pip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertaken by them do not result in the manufacture of any new product. 5.4 It is also to be kept in mind that the essence of 'manufacture' is the transformation of one item into another for marketable purpose. The resultant product in the instant case, is having a distinct name, character and use. The same is as a result of transformation by application of labour. The test laid down by various judgments of the Honourable Supreme Court is whether on application of labour, the article suffers the transformation and a new and different product emerges. Admittedly, pipes cannot be used for the purpose for which Stepped Transmission Poles are used. It is well-settled that emerged article may not lose its basic character or identity, but it has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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