https://www.taxtmi.com/caselaws?id=74582 The Tribunal upheld the classification of 'tie bars' under T.I. 68, considering the manufacturing processes involved resulted in a new product distinct from the original material. The Tribunal also validated the duty demand for the past six months, citing the provisions of Section 11A of the Central Excises and Salt Act. The appeal was dismissed, emphasizing that the 'tie bars' did not qualify for duty exemption under Notification No. 206/63 due to their altered characteristics and use. en-us Fri, 17 Mar 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74582 The Tribunal upheld the classification of 'tie bars' under T.I. 68, considering the manufacturing processes involved resulted in a new product distinct from the original material. The Tribunal also validated the duty demand for the past six months, citing the provisions of Section 11A of the Central Excises and Salt Act. The appeal was dismissed, emphasizing that the 'tie bars' did not qualify for duty exemption under Notification No. 206/63 due to their altered characteristics and use. Case-Laws Central Excise Fri, 17 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74582