Clarification - Manufacturing activity

[Guest]

we purchase cr ss coils, and we sletting a,d rolling this coils and pruducing in cr ss strips in different size and thickness with thinner gauges,with heat this coils, and our teriff sub heading is changing, so this process is amount to manufature or not? thanking you amaresh mohanty

[Surender Gupta]

Yes, the process is amounting to manufcture.

AI Summary

Manufacture: slitting, rolling and heat treatment of coils altering tariff classification qualifies as manufacture. Converting cold rolled stainless steel coils into thinner stainless steel strips by slitting, rolling and heat treatment that changes the tariff sub heading amounts to manufacture because the processes effect a transformation of the input coils into a new commercially identifiable product with a distinct tariff identity.