TMI Blog2004 (2) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ntinued to be covered by the expression Tubes and Pipes and galvanization does not amount to manufacture. So far as the Appellants are concerned they are merely fixing, rubberizing and painting pipes etc. which are supplied to them by their customers. Of course, some times in order to do the above work they have to cut the pipes and then weld them with flanges in order to restore the pipes to its original length. But, in our view, no process of manufacture has been undertaken and no new commodity has come into existence. - Civil Appeal No. 2113 of 1998 - - - Dated:- 10-2-2004 - S.N. Variava and H.K. Sema, JJ. S. Ganesh, Senior Advocate (Sandeep Narain R.C. Gupta and Ms. Manjula Gupta, Advocates, with him), for the appellant. Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt held that manufacturing of Vanaspati from raw oil did not amount to manufacture of a new product. It was inter alia observed as follows : "14. The other branch of Mr. Pathak's argument is that even if it be held that the respondents do not manufacture "refined oil", as is known to the market they must be held to manufacture some kind of "non-essential vegetable oil" by applying to the raw material purchased by them, the processes of neutralization by alkali and bleaching by activated earth and/or carbon. According to the learned Counsel "manufacture" is complete as soon as by the application of one or more processes, the raw material undergoes some change. To say this is to equate "processing of manufacture" and for this we can find n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.), this Court has held that rubberizing or relining of old and used rollers does not amount to manufacture. Similarly, in the case of Telangana Steel Industries v. State of A.P. reported in [1994 (Vol. 93) Sales Tax Cases (S.C.)], the question was whether wires drawn from duty paid wire rods were different commodities. This Court noted the tariff item and observed that the tariff item made no difference between wire rods and wires whether they were rolled, drawn, galvanized, aluminized, tinned or coated. This Court held that as both wire rods and wires form part of the same tariff item they could not be taken as different commodities for the purpose of assessment of sales tax. On this basis it was held that the two were not different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iron (other than cast iron) or steel 7304.10 - Of iron Rs. 100 per tonne 7304.90 - Other Rs. 1,500 per tonne." Thus it is to be seen that the tariff item makes no distinction between coated and uncoated tubes, pipes etc. The Board had in June 1988 issued a Circular clarifying that the process of guniting i.e. cement mortar coating on the outside did not amount to manufacture of a new product. By another Circular dated 9th February, 1994 the Board has also clarified that galvanized pipes and tubes continued to be covered by the expression Tubes and Pipes and galvanization does not amount to manufacture. 10.So far as the Appellants are concerned they are merely fixi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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