Manufacture by conversion: slitting of HR/CR steel coils not treated as manufacture after judicial rulings. Whether slitting or cutting HR/CR coils of iron and non alloy steel into sheets or strips constitutes manufacture was previously linked to classification under a different Central Excise Tariff sub heading; that administrative clarification has been set aside by judicial decision and the prior circular withdrawn, instructing field formations that such slitting/cutting will not be treated as manufacture.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture by conversion: slitting of HR/CR steel coils not treated as manufacture after judicial rulings.
Whether slitting or cutting HR/CR coils of iron and non alloy steel into sheets or strips constitutes manufacture was previously linked to classification under a different Central Excise Tariff sub heading; that administrative clarification has been set aside by judicial decision and the prior circular withdrawn, instructing field formations that such slitting/cutting will not be treated as manufacture.
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