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2017 (1) TMI 1070

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..... D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) For the Appellant : Shri Anand Nainawati, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per Mr. Ashok K Arya The appellant namely M/s Aneri Construction is in appeal against order-in-appeal passed by the Commissioner (Appeals) - Vadodara, who upholds the order-in-original dated 30.04.2007, which rejects the refund claim amounting to ₹ 11,56,518.00 of the appellant M/s Aneri Construction. 2. The appellant has been represented by the Ld. Advocate, Shri Anand Nainawati and the Revenue has been represented by the Ld. AR, Shri Alok Srivastava. 3. Both sides have been heard. The matter concerns with the .....

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..... r 73 of the Central Excise Tariff. The said chapter note very clearly brings out that the processes of coating of Pipes Tubes of heading 7304,7305 and 7306 with cement or polyethylene or other plastic materials shall amount to manufacture. It is not in dispute that MS Pipes supplied to M/s WGSRL., Bharuch were coated with 3 LPE (a plastic material) by the letter and cleared from their factory vide invoice nos. 1363,1364,1370,1372 and 1373 all dated 27.06.2006 by which time the above mentioned chapter note had come into effect. It is, therefore, clear that the said chapter note will come into play for determining the question whether the process of coating of the MS Pipes in question, undertaken by WGSRL, Bharuch, amounts to manufacture or .....

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..... e as the present case also involves chapter note 5 to chapter 73 of the Central Excise Tariff. Whereby the process of coating of pipes and tubes of specified headings were treated to be a process of manufacture. As against this, none of the cited cases involved products in respect of which there was a similar deeming provision as in the case of the subject goods covered under heading 7306. Similarly, the Board s Circular No. 17/88 dated 01.06.88 involved products in respect of which a similar deeming provision did not exist at the material time. Further, the Board s Circular No. 139/88/2000-CX.4 dated 03.01.2001 is on the issue of determination of assessable value in relation to value addition by processes which do not amount to manufacture .....

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