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TMI Blog2001 (8) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)].- In this appeal filed by M/s. Kumar Metals Rolling, the matter relates to the duty liability on the untrimmed sheets and circles of copper falling under heading 7409 of the Central Excise Tariff. The Commissioner Central Excise (Appeals) has confirmed the view taken by the adjudicating authority that on the untrimmed sheets or circles a duty of Rs. 2,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed trimmed circles. It is his submission that in a number of cases, the Tribunal has taken a view that conversion of one stage of yarn into another stage of yarn does not amount to manufacture and on this logic his plea is that there is no process of manufacture involved in the trimming of untrimmed circles. 3. We find that under Notification No. 42/94-C.E., dated 1-3-1994 as amended, agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The plea of the ld. Consultant is that the untrimmed circles were not used in the manufacture of handicrafts or utensils but in obtaining the trimmed circles. We find that in the classification list at page 30 of the paper book, the appellants have specifically written against S. No. 2 which covered copper plates sheets including circles and strips of a thickness exceeding 15 mm in untrimmed c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er rate of duty than the trimmed sheets although both are covered by the same Tariff Entry as the trimmed sheets were commercially known and recognisable as different goods other than trimmed sheets. The relevant notification as shown in the said tabulation have prescribed different rate of specific duty with regard to untrimmed sheets and trimmed sheets. 5. As regards the case law, in a rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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