M. Santhanam, Member (J)

1. The appeal has been filed against the orders passed by the Collector of Central Excise Customs, Pune dated 13-7-1982. The appellants are a Government of Maharashtra Undertaking duly registered under the Indian Companies Act, 1956. The management of the Corporation is carried on through the Board of Directors appointed by the Government of Maharashtra. The Corporation has units at Pune, Pachora, Nagpur and Rasayani. At Pune and Pachora Unit, some parts of Bullock carts, falling under Tariff Item No. 68, are manufactured. At Nagpur Unit, P.P. Foods and at Rasayani Unit, Fertilisers are manufactured. In respect of Pune Unit, the Corporation assembles bullock carts at various sites. The main frame, side frame, axle bracket, yoke pipe etc. are manufactured and cleared from the units at Pune and Pachora. The other parts required for assembly of bullock carts are purchased from the open market. The bullock carts are assembled at the sites of the buyers without the aid of power. Such sites are not factories within the meaning of Factories Act. The Assistant Collector (Preventive) Central Excise, issued a show cause notice that the appellants are violating