CEGAT: Fabrication of iron & steel not manufacturing; duty not applicable

The Appellate Tribunal CEGAT, New Delhi held that cutting, drilling, and welding iron and steel products does not constitute manufacturing. The fabricated items are not deemed new commodities and are not subject to duty. The impugned order was overturned, and the appeal was decided in favor of the appellants.

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The Appellate Tribunal CEGAT, New Delhi ruled that cutting, drilling, and welding iron and steel products does not amount to manufacturing, based on a previous judgment. The fabricated items are not considered new commodities and are not liable for duty. The impugned order was set aside, and the appeal was allowed in favor of the appellants.

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