TMI Blog1995 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts Ltd., Jabalpur. As point for consideration in all these appeals was the excisability of PVC coated galvanised wire, they were heard together and are being disposed of by this common order. 2. The matter was posted for hearing on 12-12-1994 when Shri Somesh Arora, JDR appeared for the appellant - Revenue. Shri K.K. Bassi, Advocate represented all the four respondents. 3. Shri Somesh Arora, Ld. JDR stated that the facts of these cases are similar to the facts before the Tribunal in the case of Collector of Central Excise, Raipur v. D.K. Electrical Industries, and the matters are entirely covered in favour of the Revenue by the Tribunal s Final Order No. E/367/94-B1, dated 2-8-1994 in that case. He pleaded for acceptance of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t PVC coating of steel wires does not amount to manufacture, the Collector (Appeals) had mainly relied upon the Tribunal s order in the case of Cable House v. Collector, Central Excise, reported in 1989 (44) E.L.T. 675 in which the question that arose for consideration was whether steel wires after PVC coating continue to be steel wires classifiable under Tariff Item 26AA or such coating would amount to manufacture rendering the coated PVC steel wire as classifiable under Tariff Item 68. The Tribunal relying upon the Bombay High Court judgment in the case of M/s. Shakti Insulated Wires Pvt. Ltd. v. Union of India Others, reported in 1982 (10) E.L.T. 10 held that if insulated copper strips continue to be under Item No. 26A(2) of CET ( copp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff which covered Electric Wires and Cables all sorts which were not otherwise specified, sub-heading 8544.00 specifically covers all insulated wires, cables and conductors, in our view the Tribunal s decisions which were relied upon by the Collector (Appeals) are not relevant for deciding the question whether the process of conversion of G.I. Steel Wires falling under sub-heading 7217.90 into PVC insulated wires falling under sub-heading 8544.00 of the Schedule to the Central Excise Tariff Act, 1985 will amount to manufacture. 8. It is seen that in the case of Empire Industries Ltd. v. Union of India, reported in 1985 (20) E.L.T. 179, the Supreme Court has held that if by application of labour and skill an object is transformed to the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving different price structure, name, character and applications. Hence, on the ratio of the judgments quoted above, it has to be held that conversion of G.I. Steel Wires into PVC coated insulated steel wires amounts to manufacture in terms of Section 2(f) of the Act. 12. In our view, the judgment of the Bombay High Court in the case of X.L. Telecom Pvt. Ltd. v. Union of India, 1994 (70) E.L.T. 530 (Bom.) (supra) cited by the Learned Counsel is not relevant to the facts of this case since in that case the issue which came up for consideration before the High Court was whether `Cable Jointing Kits merited classification under Heading 85.47 or Chapter 39 of the Customs Tariff Act. In support of his contention, the respondents have also pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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