S.D. Jha, Member (J)

1. The questions for decision in this appeal originally a Show Cause Notice under Section 36(2) of the Central Excises and Salt Act, 1944 by the Government of India to the respondents are : whether carrying on certain process on duty paid seamless steel tubes by the respondent to make them into drilling rods and casing tubes constitute manufacture and whether the products so obtained fall under T.I. 68 of the Central Excise Tariff or continue to fall under T.I. 26AA ibid, and the date from which the respondents should get relief in case the Order-in-Appeal is upheld by the Tribunal.

2. Facts as found from the arguments and also from the record are that on 31-8-1977/2-9-1977, the Superintendent of Central Excise, Assessment Group 'D', Pune-2 Division communicated the decision of the Assistant Collector of Central Excise to the respondent. The Assistant Collector, Central Excise had decided that conversion of Steel Tubes into drilling rods and casing tubes would constitute manufacture under T.I. 68 and the processes of conversion would not constitute job work. It appears that the respondents represented against this decision to the Assistant Collector of Centr