ORDER
Shri S.S. Sekhon
1. Revenue has come in appeal against the decision of the Commissioner (Appeals), to set aside the decision as the Appellate Commissioner had held as regards the eligibility of the entity — EARTH PIPES, CROSS ARMS as under
“As regards Earth Pipes, the same were produced out of duty paid G.I. Pipes and the process involved was only cutting to required length, slightly flattened one end, drilling hole on the other end…..”
and
“On carefully examining the processes undertaken by the appellant in producing the above said items, I am of the view that except for Earth Pipes and Cross Arms, which were nothing but MS Angles cut to required length with holes drilled on both ends, other items have distinctive names, characters and uses, and are classifiable under Sub-headings in the Central Excise Tariff…..”
2. The grounds taken in appeal are-
i) Fresh levy of excise is attracted when finished products are different from the raw-materials out of which they are made and cease to be goods of one taxable description as held in 1976 (37) SC 319 (SC) and Empire Industries Ltd Vs UOI 1985 (20) ELT 179 & Khandelwal & Engineering Works 1985 (20) ELT 222 (SC).
3. We have heard both sides and find-
(a) This finding of the learned Commissioner (Appeals), cannot be upset by the grounds in the appeal, as no material has been relied therein or alleged to have been ignored by the Commissioner (Appeals), to have come to his finding as ‘no other item with distinctive name, character or use’ emerges in the case of Earth Pipes & Cross Arms.
(b) As regards Cross Arms we find, the SRB vide their Order No. 1814/98 dt 10.9.98, have held them to be non-dutiable and we have followed with approval the same order, in our order No. 668 to 688/2001 in the very same assessees appeal against the very same Order of the lower authority. We follow the same in this case.
4. In view of our findings we find no merits in the Revenue’s (Appeals). The same is therefore rejected.
(Pronounced in open court on 26/06/2001)