2000 (10) TMI 260

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..... ents. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two appeals arising out of a Common Order No. 33/97 dated 22-4-1997, the issue involved is whether the process of drawing wire of 7mm diameter from wires in Coil form of 8mm diameter amounts to manufacture so as to attract levy of Central Excise duty. 2. Shri Pradeep Jain, ld. Advocate, submitted that M/s. Gi .....

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..... their products falls under Heading 74.08; that as the Tariff Heading changes, it means that a new product comes into existence and as such manufacture is involved and Central Excise duty is leviable. 4. We have considered the submissions of both the sides. The Tribunal earlier vide Final Order Nos. A. 671-73/96-NB, dated 28-2-1996 had remanded the matter with direction to examine the plea re .....

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..... dmittedly in coil form, mere redrawing and cutting will not amount to manufacture as no new product comes into existence. The Appellate Tribunal in the case of CCE, Delhi v. Mithan Wires, 1999 (34) RLT 252 had held, following a number of earlier decisions, that redrawing of wire of thicker gauge into thinner gauge does not amount to manufacture so as to arise to new excisable commodity. It was als .....

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