https://www.taxtmi.com/caselaws?id=72643 Re-processing rusted copper-coated weld wire by rust removal and re-drawing to a smaller diameter does not constitute manufacture where the wire retains its identity, name, character and use. Such goods are treated as wire rather than electrodes for classification under the erstwhile tariff. Rule 173H applies to duty-paid imported goods re-entered for re-processing; prior payment at the re-processing factory is not required. A demand is time-barred where no fraud, collusion, wilful misstatement or suppression is established and re-processing permissions and intimations were on record. en-us Fri, 27 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 18:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72643 Re-processing rusted copper-coated weld wire by rust removal and re-drawing to a smaller diameter does not constitute manufacture where the wire retains its identity, name, character and use. Such goods are treated as wire rather than electrodes for classification under the erstwhile tariff. Rule 173H applies to duty-paid imported goods re-entered for re-processing; prior payment at the re-processing factory is not required. A demand is time-barred where no fraud, collusion, wilful misstatement or suppression is established and re-processing permissions and intimations were on record. Case-Laws Central Excise Fri, 27 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72643