M. Santhanam, Member (J)

1. The Collector of Central Excise Customs, Jaipur, has preferred this Appeal to set aside the order of the Appellate Collector who in Appeal No. 46/JPR/83, dated 21-2-83 has set aside the order of the Assistant Collector, Central Excise, Ajmer dated 14-7-83.

2. The facts of the case are briefly as follows :-

The Respondents are engaged in the manufacture of marble slabs and were licensed for the purpose under the Central Excise Rules. The marble blocks belong to third parties and are brought to the cutting unit of the Respondents for being sawn into slabs. The sawing is a delicate and technical process carried out by power-operated machines. The slabs so manufactured out of the marble blocks are returned to the parties. The Respondents made a representation on 22-6-1982 and applied for cancellation of their L-4 licence. They inter alia urged that the marble slabs cut by them would not fall under Item 68 of the Tariff. They were collecting only the job-charges and their activity cannot be construed as " manufacturer ". They also placed reliance on the decision of the Appellate Collector, Central Excise, Delhi, in the case of M/s. Universal Marble India