TMI Blog1981 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... e of personal hearing and have examined the records of the case. 2. Shri N. Mookherjee, who appeared on behalf of the Applicants stated that the issue involved in this case was similar to the one which the applicants had agitated in a writ petition filed before the Hon ble High Court at Calcutta. On their writ petition in that case the High Court had stayed the operation of the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The question before the Government is whether aluminium wire rods manufactured from wire bars should be treated as an excisable item under Tariff Item 27(a) (ii) of Central Excise Tariff as those rods were produced in course of manufacture of electric wires and cables falling under Tariff Item 33-B of Central Excise Tariff. The applicants claim that these rods are nothing but intermediate pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian Cable Co. Ltd. against Order-in-Appeal No. 122 to 125/BR and 184/CO of 1975 dated 30-5-1975 passed by the Appellate Collector of Central Excise, Calcutta. ORDER Government of India have considered the points raised in the revision application, those urged during the course of personal hearing and have examined the records of the case. The applicants urged that the products manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff incudes wire bars, wire rods and.castings as three distinct products. Hence, manufacture of wire rods from wire bars amounts to manufacture within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944, the term Wire Rods in the Tariff is not qualified by any manufacturing process. In the trade Aluminium Wire Rods may be known either a Hot Rolled Rods or C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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