JUDGMENT

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.

2. The assessee does job work. It is supplied electric wire whereon it winds cotton or fibreglass yarn and returns the wire so wound to its customers. It was called upon to pay excise duty on the electric wire so wound under the terms of Tariff Item 33-B. The assessee contended that the process carried out by it did not amount to manufacture and no new product emerged. The Assistant Collector of Central Excise held that the process brought into existence a new and a different item, i.e., insulated wire. The insulated electric wire was itself a complete manufactured product. Bare copper or aluminium wire had a separate name. Thus, the insulated wire was a new substance distinguishable from bare electric wire. The process of covering the bare copper 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. The Assistant