TMI Blog2006 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed off by a common order, as the issues involved in both the impugned order are identical. 2. As per the facts on record, M/s. PSL Ltd., are engaged in the process of coating of M.S. Pipes. The Commissioner by holding that such coating amounts to manufacture resulting in a new commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating : (a) Cleaning the bare pipes by shot blasting (b) Heating the pipe (c) Spraying epoxy powder (d) Applying a film of co-polymer adhesive (e) Applying polyethylene coating by melting of PE granules II. Coal Tar Coating : (a) Cleaning of bare pipes by shot blasting (b) Application of primer (c) Melting of coal tar enamel III. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned before us. 5. We have heard Shri V. Sridharan, ld. Advocate for the appellants and Shri Chandra Sekhar, ld. Advocate for the revenue. 6. The appellants have placed strong reliance upon the Tribunal's decision in the case of Tega India Ltd. v. Commissioner of Central Excise, Calcutta-II, reported in 2004 (164) E.L.T. 390 (S.C.) as also on the Board's Circular No. 17/88, dated 1-6-88. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanatory notes for headings 73.04 and 73.05 specifically provide that the product of the heading may be coated. Apart from the fact that the said circular is binding on the revenue authorities, who cannot take a stand different than that, we also note that the Hon'ble Supreme Court's decision in the case of Tega India Ltd., has conclusively settled the issue in favour of the appellants. It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy stands considered by the Hon'ble Supreme Court. 9. We also find that the Commissioner, vide its order dated 18-03-2004 passed in respect of the appellant's other units has already held that the said activity as not amounting to manufacture. It has been shown to us by the ld. DR that the said order of the Commissioner has not been accepted by the revenue and has been appealed against. 10. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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