TMI Blog2002 (8) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... Kang, Member (J)]. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals), in the impugned order, held that bright bars, manufactured by the appellants, are classifiable under heading 7215.90 of the Central Excise Tariff, and are liable to excise duty. 2. Heard both sides. 3. The contention of the appellants is that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bars, is classifiable under heading 7214 of Central Excise Tariff and after conversion of M.S. round bars into bright bars, are classifiable under heading 7215.90 of Central Excise Tariff. 5. We find that the issue is whether the conversion of M.S. round bars into bright bars amounts to manufacture as considered by the Hon ble Supreme Court in the case of Vee Kayan Industries (supra). The Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n it. This finding does not appear to be correct in law as in absence of any material on record or any finding by the Tribunal that mere drawing of a round bar through a slight narrow diameter resulted in bringing out a new commodity, the finding that it changed in form or shape without any evidence cannot be accepted. In the absence of any material to show that in commercial circle the bars and b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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