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<h1>Tribunal rules in favor of appellants, cutting steel not new manufacturing process.</h1> The Tribunal ruled in favor of the appellants, determining that cutting and drilling iron and steel angles did not amount to a new manufacturing process. ... Manufacture The case involved determining whether cutting and drilling iron and steel angles constitutes a new manufacturing process. The Tribunal ruled in favor of the appellants, stating that the process did not create a new commodity and should not be classified as structurals under tariff sub-heading 7308.90. The Revenue failed to provide evidence that the product was known in the market as posts for fencing. The appeal was allowed, providing relief to the appellants.
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