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of <h1>Supreme Court Upholds Delhi High Court Ruling: Slitting HR/CR Coils into Strips Not Manufacturing; 2001 Circular Withdrawn.</h1> The circular addresses whether the slitting of hot-rolled (HR) or cold-rolled (CR) coils of iron and steel sheets into strips constitutes manufacturing. Initially, a 2001 circular stated that such processes would amount to manufacture if the resultant product fell under a different sub-heading of the Central Excise Tariff. However, this was overturned by the Delhi High Court in 2003, and the Supreme Court upheld the decision. Consequently, the 2001 circular is withdrawn, and relevant field formations are to be informed. A Hindi version of the circular will follow.
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