Mere redrawing of wire does not amount to manufacture where the product remains wire in coil form.

Wire received in coil form and classifiable under sub-heading 7408.11 was not treated as copper bars or rods, because Chapter 74 Note 1(d) excludes bars and rods only when they are rolled, extruded, drawn or forged products not in coils. On that basis, and following earlier Tribunal rulings, mere redrawing of wire from a thicker gauge to a thinner gauge was held not to amount to manufacture under the Central Excise Tariff. The operative position is that redrawing which leaves the product as wire does not by itself create a manufactured product.

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Issues: Whether redrawing of wire from thicker gauge to thinner gauge amounts to manufacture under the Central Excise Tariff.

Analysis: The inputs were received in coil form and were classifiable under sub-heading 7408.11. In that form they could not be treated as copper bars or rods. Note 1(d) to Chapter 74 excludes bars and rods only when they are rolled, extruded, drawn or forged products not in coils. The issue was covered by earlier Tribunal decisions holding that mere redrawing of wire does not amount to manufacture.

Conclusion: Redrawing of wire did not amount to manufacture and the appeal was allowed in favour of the assessee.

Ratio Decidendi: Where wire is received in coil form and remains a wire product, mere redrawing into a thinner gauge does not amount to manufacture.

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