Drawing of steel wires: classification as manufacture questioned; administrative circular remains in force pending appeal. Whether drawing of iron and steel wires from wire rods amounts to manufacture is an unresolved classification question; a pending appeal against a tribunal order has led the Board to keep Board Circular No. 570/7/2001-CX in force, so the administrative guidance on excisability of the drawing process remains operative until final adjudication.
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Provisions expressly mentioned in the judgment/order text.
Drawing of steel wires: classification as manufacture questioned; administrative circular remains in force pending appeal.
Whether drawing of iron and steel wires from wire rods amounts to manufacture is an unresolved classification question; a pending appeal against a tribunal order has led the Board to keep Board Circular No. 570/7/2001-CX in force, so the administrative guidance on excisability of the drawing process remains operative until final adjudication.
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