TMI Blog2001 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e to December, 1995. 2. The brief facts of the case are that the appellants herein are engaged in the manufacture of aluminium products viz. aluminium sprinkler pipes falling under Chapter 76 of the Schedule to the CETA, 1985. They received aluminium ingots either from local manufacturers such as HINDALCO, BALCO or they import the same on payment of appropriate duty of excise or additional duty of customs, as the case may be. The process of manufacture is melting of the aluminium ingots in the furnace by adding thereto alloying material, and casting the molten aluminium into logs; such logs are cut into extrusion ingots which are round in shape; from such extrusion ingots, pipes are extruded. The appellants were also making billets by me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of M/s. Bothra Metal Industries v. CCE, Vadodara reported in 1998 (99) E.L.T. 120 wherein it has been held that the process of pickling/cold rolling/hot rolling/ annealing, cold/cold drawing of duty paid copper strips and wires does not amount to manufacture as the process does not bring into existence any new and commodity and Puran Mal Bansal v. Commissioner of Central Excise reported in 2000 (122) E.L.T. 690 wherein it has been held that the process of drawing wire from thicker gauge to thinner gauge does not amount to manufacture and that the difference in definition of "rods" and "wires" in Note 1(d) to Chapter 74 relates to the form i.e. whether in coil or not and M/s. Premier Winding Wires and Conductors v. CCE reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is suitable for extrusion only when it is cast in a round shape. As seen from the definition of ingots in "Words and Phrases of Central Excise and Customs" by S.B. Sarkar, ingot is "a metal casting of a shape suitable for subsequent hot working e.g. rolling, while the same book defines billets as a "small bar of metal - semi finished solid product which has been hot worked by extrusion, forging and rolling". This substantiates the appellants' contention that the product in dispute is only ingot in round form which is suitable for further hot working i.e. by the process of extrusion. Hence the product in dispute continues to be unwrought aluminium although the shape has been changed to round shape. Reading of HSN Explanatory Notes under H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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