TMI Blog2001 (5) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... es carried out on the rough castings procured by them which result in emergence of finished goods identified as Smooth Housing or Plummer Blocks sold in different model Nos. and sizes to various customers. The operations carried out were not proof machining operations as per Notification 223/88. Consequently the entity did not remain as castings as branded new kind of goods emerge which are to be classified under 84.83 as per ISI specifications. (b) Statement of Rohit Kapoor, Accountant, confirm unlicensed manufacture of excisable dutiable goods. (c) And Statement of Shri D. Kapoor, Director, reveal that not only final products are Bearing Housing, but are being marketed along with other bought out items like Bearings, Sleeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Department was always kept informed and officer had visited the factory from time to time. They had corresponded with the Range Superintendent to steady the claim and inform them that it was in order and the Range Superintendent visited the factory and studied the process. Similarly Assistant Director, Anti-evasion had visited and satisfied that the process do not amount to manufacture. (f) The method of computation of duty demand on weight is not correct. They are also engaged in trading activity of Bearings, Sleeves, etc., and value of such items cannot be taken into account even if the production to be classified under 84.83 benefit of Notification 175/86-C.E. is available under Section 4 have to be ruled out and on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of brand name will not be a process amounting to manufacture. The castings remain a casting and no fresh liability of excise duty arises. He reiterated the grounds in the cross-objections. (b) He further submitted with regard to goods cleared bearing the brand name WINCO that rough castings are purchased from the market which have the brands on them and produced Catalogues to that effect. 6. We have considered the submissions and the material and find : (a) The Collector, in paras 20 to 22 and 24 of the impugned order, has come to a finding - that operations not specified in the proviso of the Notification 223/83 have not been carried out. Therefore even after the job work the goods would be eligible for the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by Revenue, we observe that the Castings purchased from the market are not any rough castings but castings designed with the Brand name WINCO of the Respondents final goods, being cast on things indicates to us, that specific castings have been procured for an intended end-use of supply of Plummer Blocks . This important aspect has been ignored by the Adjudicator, which was vital to decide whether the Respondents are engaged only in Proof Machining job work or are engaged in bringing forth new marketable/branded as WINCO Plummer Blocks as alleged in the show cause notice. This requires a redetermination. (d) These operations along with supply of Bearing, Sleeves and locking rings, whether would amount to supply of Bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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