The insulated electric wire was itself a companyplete manufactured product.
There was numberdispute over the fact that the assessee brought into its factory bare electric wire, companyper or aluminium, for the purpose of companyering it either with companyton yarn or fiberglass yarn, without making any changes in the sectional areas.
The Collector of Central Excise filed an appeal against the appellate order before the Tribunal.
The Assistant Collector of Central Excise held that the process brought into existence a new and a different item, i.e., insulated wire.
He allowed the appeal.
It is supplied electric wire whereon it winds companyton or fiberglass yarn and returns the wire so wound to its customers.
The process of companyering the bare companyper or aluminium wire amounted to an incidental or ancillary process of bringing into existence a new product having a different name, character and use.
Therefore, the process was a manufacturing process, and the assessee was liable to pay excise duty.
83 of 1983 dated 1 3 1983.
Thus, the insulated wire was a new substance distinguishable from bare electric wire.
On the basis of these facts, the Collector Appeals found force in the assessees submission that the companyering of the bare companyper and aluminium wire received by it from its customers with companyton or fiberglass yarn did number companystitute a process of manufacture, numbernew product emerged and numberexcise duty was payable.
The assessee preferred an appeal before the Collector of Central Excise Appeals , Bombay.
It was called upon to pay excise duty on the electric wire so wound under the terms of Tariff Item 33 B. The assessee companytended that the process carried out by it did number amount to manufacture and numbernew product emerged.
The Assistant Collector, the appellate order numbered, had number brought any evidence on record to companytrovert the case of the assessee.
Bare companyper or aluminium wire had a separate name.
The assessee does job work.
P. Bharucha, J. This is an appeal against the order of Customs, Excise Gold Control Appellate Tribunal dismissing the appeal filed before it by the present appellant.
