COMMISSIONER OF C. EX. Vs. TIKI TAR INDUSTRIES

JUDGEMENT

(1.) The two appeals have been filed by the Department against the orders of the Commissioner of Customs and Central Excise (Appeals), Mumbai. In the impugned orders the Commissioner (Appeals) has held that the Assistant Commissioner's order viz. dipping of plain Insulation Board in bituminous solution would amount to manufacture.

(2.) Before the two authorities below the case of the Department was that the respondent's action of dipping the fibre board manufactured out of bagasse will amount to manufacture and the board which are raw is commercially different from the board which is dipped in bituminous solution.

(3.) When we approach the cases of this nature, we have to state that whenever any assertion is made by the Department that a particular product comes within the particular sub -heading of the Central Excise Tariff Act, it has to be stated that the department has to prove by sufficient evidence as to why such an assertion is being made.