TMI Blog2000 (10) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... vasan, Member (J)]. This is an appeal filed by the department against the decision of the Commissioner of Central Excise and Customs Pune, made in Order-in-Original No. 75/CEX/93 dated 15-12-1993 whereunder he has held that process of Reshells of Rollers in respect of Sugar Mills does not amount to manufacture following the Circular of the Board contained in Circular No. 3/86/CEX dated 14-2-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view thereof the proceedings were dropped. Shri B.B. Sarkar ld. DR would reiterate what is contained review order of the Board seeking to review order and also states that what is mentioned was also about the classifications of the shells under Chapter sub-heading 7325.10 and it does not specifically referred to re-shelling process as manufacture. 4. We have considered what is contained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er any excise duty. The court further held in that case that the shell was only an intermediate product. The Customer does not place order for the manufacture of a shell. The shell is not sold separately in the market. In view of the above specific finding of the Punjab and Haryana High Court, which is binding on us, the review order by the Board cannot be accepted as legal. There is no material p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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