TMI Blog2017 (2) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. V. K. Shastri, Asst. Comm. (AR) appellant None for respondent ORDER Per Ramesh Nair 1. The facts of the case is that the respondent is engaged in the manufacture of stainless steel wire, copper and copper base alloy wire, aluminum alloy wire, nickel based alloy wire, flux cored wire, falling under Chapter Heading Nos.7223.00, 7408.29, 7605.29, 7505.22, 8311, etc. The excise duty demand was confirmed on the ground that the respondent s activity of cutting, stamping and packing from coil to the pieces is amounts to manufacture and accordingly, the goods of Chapter 7223 after processing is classifiable under 7326.90 and therefore, it is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave perused the order of the Commissioner (Appeals) wherein we find that the learned Commissioner (Appeals) has discussed all the legal provisions as well as various judgments to come to the conclusion that activity of cutting of stainless steel wire into required sizes does not amounts to manufacture, therefore, no new products emerges. Relevant findings of the learned Commissioner (Appeals) in the impugned order is reproduced below:- 5. The issue to be decided in the present appeal is whether the product in question was classifiable under CSH No.7326.90 as held by the adjudicating authority or under CSH No.7223.00 as claimed by the appellants. The appellants have quoted case laws wherein the Tribunal and Hon ble High Court have come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mills as reported in 1988 (34) ELT 5 (SC) in civil Appeal No.2891 of 1984, decided on 15/02/1988, it was held that cutting man-made fibre, in running length into shorter lengths, after sorting and straightening did not amount to manufacture. It indubitably brought a change in the substance, but did not bring into existence, a new substance, even if it acquired a new name. Similarly, in a case reported in 1988 (17) ECR 68 (SC) and 1988 (35) ELT 6 (SC) , it was held by Hon ble Supreme Court that sawing and cutting of timber logs into smaller sizes was not manufacture. Further, in a case reported in 1989 (44) ELT 113 involving CCE, Bombay Vs. Western India Tanneries Ltd. it was held that cutting of tanned leather into various sizes, would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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