H.R. Syiem, Member (T)

1. There are two orders in these two appeals : one is order-in-original No. 10/85, dated 30-9-1985 passed by the Collector of Central Excise, Guntur and the other, order-in-original No. 7/85, dated 27-7-1985 passed by the Additional Collector of Central Excise, Guntur.

2. The dispute is the same in both the cases. The appellants, M/s. Standard Industrial Engineering made what the Central Excise say were goods viz. purlins, trusses, rafters bracings etc. from MS plates, channels, angles, rounds, supplied to them by another person. The department say that the trusses, purlins, bracings were all goods assessable under Item 68, because they were fabricated from the angles, MS plates, channels etc. and that in the fabrication, the finished goods have come to acquire new names, characters and uses and that the processing constituted a manufacture within the meaning of Section 2(f) of the Central Excises and Salt Act.

3. At the hearing, the learned counsel for M/s. Standard Industrial argued that the Tribunal had already decided this dispute in MANU/CE/0100/1986 : 1986 (25) ELT 580 re: Aruna Industries; and the Collector has accepted that decision of this Tribunal