https://www.taxtmi.com/caselaws?id=80575 Wire drawn from thicker wire remained classifiable as the same excisable commodity under Item 26AA(ia) of the Central Excise Tariff, so no fresh duty could be levied on the processed goods. The tariff in force did not recognise a separate category of wire rod for the relevant period, and the later introduction of a wire rod and wire distinction could not be used to justify retrospective assessment. Excise manufacture requires emergence of a new excisable commodity; because the drawn wire did not become a distinct product, the same goods could not be assessed again and duty was not payable a second time. en-us Fri, 08 May 1987 00:00:00 +0530 Fri, 17 Jun 2011 17:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80575 Wire drawn from thicker wire remained classifiable as the same excisable commodity under Item 26AA(ia) of the Central Excise Tariff, so no fresh duty could be levied on the processed goods. The tariff in force did not recognise a separate category of wire rod for the relevant period, and the later introduction of a wire rod and wire distinction could not be used to justify retrospective assessment. Excise manufacture requires emergence of a new excisable commodity; because the drawn wire did not become a distinct product, the same goods could not be assessed again and duty was not payable a second time. Case-Laws Central Excise Fri, 08 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80575