TMI Blog1999 (4) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... m pieces which is subject to processing like drilling, punching and revetting etc. belongs to aluminium section or is identifiable as component part of windows, doors and like and whether if it belongs to aluminium section not liable to duty or is assessable to duty as component part under Tariff Item No. 68. The group of appeals were taken up by the Tribunal and in all the said appeals three ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal, we are only concerned with the third question. Before adverting to the issue it is necessary to give certain short facts. Assistant Collector of Central Excise held that product manufactured at the Bombay factory of the respondent is excisable under Tariff Item No. 68. The Appellate Tribunal remanded the case to the Appellate Collector for reconsideration. After remand the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s activity with respect to these aluminium pieces do not constitute manufacture of excisable goods. The Tribunal relied on decision of this Court in Union of India v. D.C.M - AIR 1963 S.C. 793 to hold the manufacture must involve bringing into existence a new substance and it does not mean merely producing to bring some change in substance. Manufacture may include some change but every change is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise duty. The Tribunal rejecting the other part of the Department case that those pieces are component part of standardise frames and doors. 3. The finding is that in respect of tailor-made item there can be no question of it being component part but only replacement. Though it reserves that it may be in a given case even tailor made items if produced in much quantity may become standard item an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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