https://www.taxtmi.com/caselaws?id=72887 The Tribunal upheld the classification of copper inserts as welding electrodes under the Central Excise Tariff Schedule, despite being known by a different name in trade. It determined that the conversion of copper rods into copper inserts constituted manufacturing under the Central Excises and Salt Act, rejecting the argument that it was merely processing. The Tribunal clarified that all types of electrodes used in welding, whether consumed or not, fell under the relevant tariff entry, leading to the rejection of the appeal. en-us Fri, 25 Feb 1983 00:00:00 +0530 Wed, 25 May 2011 16:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72887 The Tribunal upheld the classification of copper inserts as welding electrodes under the Central Excise Tariff Schedule, despite being known by a different name in trade. It determined that the conversion of copper rods into copper inserts constituted manufacturing under the Central Excises and Salt Act, rejecting the argument that it was merely processing. The Tribunal clarified that all types of electrodes used in welding, whether consumed or not, fell under the relevant tariff entry, leading to the rejection of the appeal. Case-Laws Central Excise Fri, 25 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72887