Document Fragment View
Fragment Information
Showing contexts for: ugar sugar works in Ugar Sugar Works Ltd. vs Collector Of Central Excise on 13 February, 1990Matching Fragments
1. M/s. Ugar Sugar Works Ltd. Ugarkhurd, District Belgaum, Karnataka, have filed an appeal being aggrieved from the order passed by the Collector of Central Excise (Appeals), Madras. The issue to be decided is:
Whether regrooving of sugar mill rollers and grooving of re-shelled mill rollers amount to manufacture?
The revenue authorities had classified the same under Tariff Item 68. The adjudicating authority as well as the appellate authority had taken the view that after grooving of the re-shelled shaft, the sugar mill roller emerged and the lower authorities had taken the view that grooving of re-shelled shaft amounted to manufacture.