https://www.taxtmi.com/caselaws?id=74679 The Tribunal held that the process of cutting Cold Rolled Grain Oriented Electrical Grade Steel Silicon Sheets into specific designs constituted "manufacture" under Section 2(f) of the Central Excise Act. The resulting products were deemed liable to duty under Tariff Item 28A as electrical stampings and laminations. The appellants' claim for a refund of the duty paid was denied, as the Tribunal found the products to be excisable and the appellants had not contested the classification list. The appeal was rejected, and the appellants were not entitled to a refund. en-us Wed, 21 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74679 The Tribunal held that the process of cutting Cold Rolled Grain Oriented Electrical Grade Steel Silicon Sheets into specific designs constituted "manufacture" under Section 2(f) of the Central Excise Act. The resulting products were deemed liable to duty under Tariff Item 28A as electrical stampings and laminations. The appellants' claim for a refund of the duty paid was denied, as the Tribunal found the products to be excisable and the appellants had not contested the classification list. The appeal was rejected, and the appellants were not entitled to a refund. Case-Laws Central Excise Wed, 21 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74679