https://www.taxtmi.com/caselaws?id=77701 The Appellate Tribunal CESTAT, Bangalore ruled that 'roof bolts' and 'W straps' are considered manufactured goods subject to duty. The Tribunal determined that the production processes involved in creating these goods transformed raw materials into new products with distinct names and uses, meeting the criteria of manufacture. By analyzing previous legal precedents and the concept of marketability, the Tribunal concluded that the goods in question were indeed exigible to duty. The decision overturned the ruling of the Commissioner (Appeals) and allowed the appeal filed by the Revenue. en-us Thu, 18 Feb 2010 00:00:00 +0530 Tue, 05 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77701 The Appellate Tribunal CESTAT, Bangalore ruled that 'roof bolts' and 'W straps' are considered manufactured goods subject to duty. The Tribunal determined that the production processes involved in creating these goods transformed raw materials into new products with distinct names and uses, meeting the criteria of manufacture. By analyzing previous legal precedents and the concept of marketability, the Tribunal concluded that the goods in question were indeed exigible to duty. The decision overturned the ruling of the Commissioner (Appeals) and allowed the appeal filed by the Revenue. Case-Laws Central Excise Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77701