HINDUSTAN ZINC LIMITED Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -appeal dated 23 -11 -1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise (Appeals) held that the process of conversion of lead/aluminium sheets into electrodes is a process of manufacture within the meaning of Section 2(f) of the Central Excise Act and is classifiable under sub -heading 8548.00 of the Central Excise Tariff.

(2.) LD . Counsel, appearing on behalf of the appellants, submits that the appellants are engaged in the manufacture of zinc from zinc concentrate. Metal zinc is recovered from zinc concentrate by the process of electrolysis. For the process of electrolysis, the lead and aluminium electrodes were got fabricated by the appellants in their factory from lead and aluminium sheets. He submits that in the process of fabrication, the headers should attach to the lead and aluminium sheets. He submits that the Tribunal in appellants' own case in Appeal No. E/1727/97 vide Final Order No. 1070/99, dated 10 -5 -1999 held that the process of joining the headers to the electrodes does not amount to manufacture. He, therefore, prays that the appeal be allowed.

(3.) LD . DR, appearing on behalf of the Revenue, reiterated the findings of the lower authorities.