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2001 (5) TMI 117

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..... adjudicated the matter, was of the view that the process of sintering results in coating of the steel strips with copper alloy by the process of inter-molecular diffusion and that this process was a process of coating. She held that the assessee was eligible for the benefit of Notification No. 232/88-C.E. The Collector of Central Excise (Appeals) confirmed the view taken by the adjudicating authority. In appeal, the Revenue has pleaded that the process of sintering adopted by the assessee could not be construed as the process of coating. 2. The matter was heard on 16-1-2001 when Shri Sreekumar Menon, SDR, reiterated the grounds taken up in the appeal by the Revenue. Shri N.V. Ravi, General Manager, appearing for the respondents relied up .....

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..... e bonding of the metal powder on to the steel strips through inter-molecular diffusion. The strip which emerges at this stage from the furnace is a bimetallic steel backed copper alloy strip. However, at this stage, the alloy matrix is in a porous state. Subsequent operations of compaction, resintering and final rolling results in a fully compacted, densified and homogeneous bimetallic strip which is then sent to our bearing plants for manufacture of bearings, bushes and thrust washers." 4. It is an admitted position that the process to which the cold rolled steel strips were subjected in the factory of the respondents was a process of sintering. Sintering is a part of powder metallurgy. The powder metallurgy has been so described in the .....

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..... temperature or by subjection of cold-pressed compacts to hot shaping — e.g., by drop forging, rolling or extrusion. In certain cases it is advantageous to process the powder in a protective metal envelope which provides mechanical strength and/or protection against oxidation (Fig. 2c). To prevent oxidation, hot pressing or sintering is usually carried out under the protection of a shielding gas or in a reducing atmosphere. Shaping of the powder is generally done by the application of pressure. However, in the so-called slip casting process, a technique adopted from the ceramics industry (Fig. 1), the powder is mixed with a suitable liquid suspension medium to form a "slip" (a thick suspension), which is put into a mold (a, Fig. 1). The l .....

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