TMI Blog1983 (2) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... serts made out of high conductivity copper (chromium copper) . Copper rods are purchased from the market and cut into the required sizes and thereafter chamferred, i.e. further processed to give the required inclination to the surface to be used for welding purposes. The Supdt. of Central Excise, Madras, after conducting adjudicating proceedings, held that these copper inserts were liable to duty as welding electrodes under Item No. 50 of the Central Excise Tariff Schedule (hereinafter referred to as CET). The appellants filed an appeal before the Appellate Collector of Central Excise, Madras contending that there was no manufacturing process involved in the conversion of copper rods into copper inserts and that since the copper inserts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on the meaning given to the term electrodes given in the handbook of Tool Engineering by Members of ASTME (American Society of Tool and Manufacturing Engineering) 2nd Edition, National Publication Company as something developed to supply deposited metal for making metal joints in different metals and alloys . From this, the Appellants contend that there should be consumption of electrodes during the process of welding. Reliance by the Appellate Collector of the meaning of electrodes given in the Chamber s Dictionary as a conductor whereby an electric current is led into was not proper since in a taxing statute the meaning given to the words in commercial parlance was to be preferred to dictionary meaning, (Avadh Sugar Mills Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per inserts were not consumed in the process of welding. 6. We have carefully considered the submissions of both the parties. The question arising for decision in the present case is the correct classification under the CET of copper inserts made out of copper chromium rods which are used for welding purposes but do not get consumed in the process of welding. Neither the appellants nor the Revenue has cited any authoritative meaning of the expression welding electrodes . The appellants contend that welding electrodes must necessarily be consumed in the process of welding. For this, they rely on the meaning of the term electrodes" as given in the publication of the ASTME. Now, electrodes are of different kinds and used for different purp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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