M. Santhanam, Member (J)

1. This is an appeal filed by the Revenue against the order of the Collector of Central Excise (Appeals), New Delhi, at Baroda dated 2.4.1985;

2. The broad facts of the case are as follows :

The respondents are manufacturers of structurals sheets for electric towers falling under T.I. 68. They submitted a classification list under T.I. 68 and were paying duty in terms of Notification 119/75, dated 30.4.1975. On 12.2.1981 they filed a representation to cancel the classification list already approved by the Superintendent and treat the products as non-excisable. According to them, they were engaged in the activities as contractors for the supply and erection of transmission towers for Gujarat Electricity Board against their specific orders. They urged that they were doing job work of straitening, cutting into required lengths, bending, punching and galvanising steel angles, plates, channels, round bars etc. falling under T.I. 26AA. (The raw-materials were purchased by the Gujarat Electricity Board and supplied to the respondents.). The appellants urged that they were not carrying out any manufacturing process as contemplated under Section 2(f). A fresh clas