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"Certified that the Ministry of Transport, Department of Railways buy from M/s. Echjay Industries Pvt. Ltd. (Echjay Steels Division), Rajkot, rolled tyres for wagons & locomotives which are rolled forgings for conversion into finished tyres by the Railway Workshops. The forgings are made to Drg. No. W/TY-772/R. The Workshops convert these into tyres for use as parts of locomotives and wagons which are distinct articles made to a finished drawing No. W/TY-772. The process involves substantial machining resulting in material changes in dimensions and profile and making recesses and a groove an essential features of a tyre for fitting a glut ring in the tyre which is indispensable for its use. The rolled tyre may be proof machined on some surface to facilitate quality testing".
A. At the time of physical examination of rolled tyres, (as referred to us as metal tyres) and finished tyres (as referred by us as machined tyres) were having the difference indicating facing on the sides and internal diameter only on rolled tyres. To be very clear we examined one piece of rolled tyres.
(It was clarified that the products seen by them were two. One was the product as it came from rolling process and the other product was, one supplies to the Railways after machining from M/s. Echjay Industries. The product received after rolling process is not a finished product, though the one obtained after machining and sent to Railways, is a finished product as per drawing 772-R) Q. In a number of cases the process of rolling or forging can't achieve the specified dimensions at the rolled stage. In such cases machining is carried out for achieving the dimensions at the rolled stage. Is such machining a part of the process of forging?
A. Cannot be said. Can't comment.
[Questions asked by me (Collector of Customs & C. Excise, Rajkot)].
Q. Whether the product manufactured and cleared by M/s. Echjay Steel Industries as shown to them can be considered semi-finished product as defined in Chapter Note (ix) to Chapter 72 of C.E.T. (Extract of this definition shown to the witnesses).
A. No. The Definition contained therein relates to primary products such as barts, billets, slabs, angles channels, flats, plates, sheets etc. and not product obtained out of secondary manufacturing process as in the instant case.