TMI Blog1998 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned order demands duty on aluminium channels (given the shape for use in manufacture of suitcases) under Tariff Item 7613.90 and 83.07. Arguing the appeal ld. Counsel Shri Gautam Dutta draws our attention to paragraph 4(1) of the impugned order which mentioned the processes carried out by the appellants on channels procured by them from the market. These processes are :- (i) Corne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise, Baroda v. Dodsal Pvt. Ltd., Baroda - 1987 (28) E.L.T. 352 wherein the Tribunal held that straightening, cutting, bending, punching and galvanising of steel angles, plates, channels and bars as per specifications of supplier do not amount to manufacture and the decisions of the Tribunal in Standard Industrial Engineering Co. v. Collector of Central Excise - 1988 (38) E.L.T. 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out on MS angles amounts to manufacture of a distinct product, namely, cross-arms. Similarly, in the case of Simplex Castings (P) Ltd. - 1997 (94) E.L.T. 502 it has been held that cutting to size and welding as per sizes and specifications brought into existence a new product. 3. In reply, ld. Counsel Shri Gautam Dutta submitted that the decisions cited by the ld. SDR are not applicable in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary to this, in the case of VIP Industries the processes carried out were elementary in nature that of cutting the channels to sizes and bending them to shape to prepare them, for use in the manufacture of suitcases. These processes do not led to manufacture of any distinct goods. They are only processes which alter size and shape. At the end of them, channels continue to be channels. 4. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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