WELDFLUX INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THE appellant secured mild steel wires from the market. These were coated with copper and were cleared. The case of the department is that this process amounted to manufacture, although the resultant products continued to fall under Chapter Sub -heading 7217.90 of the CETA 1985. The duty was confirmed in this belief and a penalty was imposed upon the appellants.

(2.) WE have heard Shri S.P. Mathew, Advocate, for the appellant and Shri S. V. Parelkar, DR for the department.

(3.) IN their decision -in the case of CCE v. Special Steel Ltd., the Tribunal had held that copper coating on bare steel wires did not amount to manufacture.