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        Central Excise

        It cannot be said that a new product has been manufactured as by...

        Cutting, Drilling, Bending GI Pipes Not Manufacturing New Product, Fundamental Nature Unchanged.

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                          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.
                                It cannot be said that a new product has been manufactured as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same except that its shape is changed - AT
                                Note: It is a system-generated summary and is for quick reference only.
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