9911796707
TMI Blog1998 (8) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - Order-in-Appeal No. 172/CE/JPR/93/2267, dated 5-10-1993 passed by Collector of Central Excise (Appeals), New Delhi confirming the Order-in-Original No. 35/93, dated 16-7-1993 passed by the Assistant Collector, Jodhpur disposing of the application filed by the appellant under Rule 173H(2) (c) of the Central Excise Rules, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess of manufacture and therefore, duty would be payable on that basis. It is this part of the conclusion of lower authorities which is being challenged. 3. Appellant manufactures saws and also parts thereof namely, segments. In paragraph 3 of the order passed by Assistant Collector, it is indicated that the old segments are removed by heating with oxyacetelene flame and thereafter surface ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993 (66) E.L.T. 277 (T) and Enfield India Ltd. v. CCE, Madras - 1996 (88) E.L.T. 773 (T). A segment is only a part, may be an important part of the circular saw. When an old circular saw with a damaged or worn out segment is repaired by removing the worn out segment and replacing it with a new segment, it cannot be stated that a new circular saw comes into existence; No new product comes into exi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
