https://www.taxtmi.com/caselaws?id=72643 Re-processing rusted copper coated weld wire by removing rust and reducing its diameter did not amount to manufacture because the article retained its essential identity as weld wire. The goods were treated as wire, not electrodes, and were classifiable under Tariff Item 26AA rather than Tariff Item 50. Rule 173H applied because the re-entered goods were duty paid before re-processing, and prior payment at the same factory was not required. The demand was also time-barred since no fraud, suppression, collusion or wilful misstatement was established, so the extended limitation period under Section 11A was unavailable. 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 removing rust and reducing its diameter did not amount to manufacture because the article retained its essential identity as weld wire. The goods were treated as wire, not electrodes, and were classifiable under Tariff Item 26AA rather than Tariff Item 50. Rule 173H applied because the re-entered goods were duty paid before re-processing, and prior payment at the same factory was not required. The demand was also time-barred since no fraud, suppression, collusion or wilful misstatement was established, so the extended limitation period under Section 11A was unavailable. Case-Laws Central Excise Fri, 27 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72643