TMI Blog2003 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner. It was submitted that the raw material is a rod falling under tariff item 72.13 and/or 72.15 whereas after the process a distinct and separate marketable product falling under tariff item 72.17 has come into existence. It was submitted that the market price of both the products is also different inasmuch as the cost of the raw material was approximately Rs. 13,000/- per metri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture - Decided against Revenue. - 74 of 2001 - - - Dated:- 27-3-2003 - S.N. Variava and H.K. Sema, JJ. [Order]. - A common question arises in all these matters. All these appeals are thus being disposed of by this common order. 2.In all these appeals, the respondents purchased duty paid wire rods and drew the wire into a thinner gauge. The question is whether by drawing wire into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct was also a wire. It has held that no new product has come into existence and that there was no manufacture. Civil appeals filed against both the afore-mentioned decisions were dismissed. 4.Thereafter, the Tribunal has been following these decisions in all cases. One of such case, was the case concerning M/s. Hind Enterprises. The civil appeal against that order was also dismissed by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note 1(o) which defines "Wire" as Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition on flat-rolled products. 7.This Court was also taken through the processes, which are undergone by the manufacturer and which have been set out in some of the orders passed by the Commissioner. It was submitted that the raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y product is also a wire. All that is done is that the gauge of the rod is made thinner and the product is finished a little better. In our view the earlier decisions of the Tribunal are correct. There is no manufacture of a new product. Merely because there are two separate entries does not mean that the product becomes excisable. The product becomes excisable only if there is manufacture. 9.In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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