https://www.taxtmi.com/caselaws?id=83799 Bending threaded studs into U-bolts and U-clamps was treated as manufacture because the material underwent further processing and emerged as a commercially different article with a distinct name, character and use. The process was not viewed as mere fixing of purchased studs, and authorities cited against manufacture were found factually distinguishable. On classification, U-bolts and U-clamps were held to fall within Tariff Item 52 because goods commercially known and used as nuts for fastening or fixing belong in that entry, even if they have no separate independent function. en-us Thu, 08 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83799 Bending threaded studs into U-bolts and U-clamps was treated as manufacture because the material underwent further processing and emerged as a commercially different article with a distinct name, character and use. The process was not viewed as mere fixing of purchased studs, and authorities cited against manufacture were found factually distinguishable. On classification, U-bolts and U-clamps were held to fall within Tariff Item 52 because goods commercially known and used as nuts for fastening or fixing belong in that entry, even if they have no separate independent function. Case-Laws Central Excise Thu, 08 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83799