https://www.taxtmi.com/caselaws?id=74975 PVC coating of galvanised steel wires was held not to create a new marketable commodity distinct from steel wires, so the process did not justify treating the goods as a separate excisable product under the residuary entry. The tariff structure and the nature of the process supported classification with steel wires rather than as goods not elsewhere specified, and the duty demand could not stand. A dissenting view considered the coated wires to be a distinct product, but the issue was ultimately decided in favour of the assessee and the impugned order was set aside. en-us Mon, 28 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74975 PVC coating of galvanised steel wires was held not to create a new marketable commodity distinct from steel wires, so the process did not justify treating the goods as a separate excisable product under the residuary entry. The tariff structure and the nature of the process supported classification with steel wires rather than as goods not elsewhere specified, and the duty demand could not stand. A dissenting view considered the coated wires to be a distinct product, but the issue was ultimately decided in favour of the assessee and the impugned order was set aside. Case-Laws Central Excise Mon, 28 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74975