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Collr. Of Customs vs Hydranautics Membrane (India) Ltd. on 25 January, 1994 cites

Dipen Textiles (P) Ltd. vs Collector Of Central Excise on 5 June, 1992

2. Appearing on behalf of the appellant, Shri B.K. Singh, Learned SDR stated that the observation of the Collector (Appeals) that cutting of the material in the form of rolls is not recognised as manufacture is erroneous. He stated that in the case of Dipen Textiles (P) Ltd. v. Collector of Central Excise reported in 1992 (62) E.L.T. 430 the Tribunal has held that slitting and cutting of jumbo rolls of video magnetic tapes into pancakes amounts to manufacture. He submitted that the imported goods being in running length had to be deemed as raw materials.
Customs, Excise and Gold Tribunal - Delhi Cites 39 - Cited by 7 - Full Document

Shriram Refrigeration Industries Ltd. vs Collector Of Customs on 17 August, 1992

5. The appellants contention is that the Collector (Appeals) has erred in holding that the imported materials in running length could be deemed as parts since all that was required before putting the materials in the form of rolls to use as parts was to cut them to the required size and such cutting would not constitute manufacture of a raw product. In this regard we find that it is well settled that the goods have to be assessed in the form in which they are' imported or presented for assessment. It has been held by the Tribunal in the case of Shriram Refrigeration Industries Ltd. v. Collector of Customs, reported in 1993 (63) E.L.T. 593 that classification of goods depends on their condition at the time of their import. Hence the question whether the imported goods can be deemed as covered by the Notification No. 155/86 has to be decided only by taking into account the form in which they have been imported. For this reason, in our view, the argument that the goods could be converted into usable parts by the simple process of cutting which would not constitute manufacture, is not relevant.
Customs, Excise and Gold Tribunal - Delhi Cites 7 - Cited by 2 - Full Document
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