https://www.taxtmi.com/caselaws?id=84023 The Tribunal concluded that the conversion of G.I. Steel Wires into PVC coated insulated wires constituted manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Relying on previous judgments and the specific classification under the Central Excise Tariff Act, 1985, the Tribunal allowed all four appeals filed by the Revenue, as the transformed product was deemed commercially different and subject to excise duty. The decision clarified the distinct nature of the converted wires and upheld the Revenue's appeals based on established legal interpretations. en-us Wed, 22 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84023 The Tribunal concluded that the conversion of G.I. Steel Wires into PVC coated insulated wires constituted manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Relying on previous judgments and the specific classification under the Central Excise Tariff Act, 1985, the Tribunal allowed all four appeals filed by the Revenue, as the transformed product was deemed commercially different and subject to excise duty. The decision clarified the distinct nature of the converted wires and upheld the Revenue's appeals based on established legal interpretations. Case-Laws Central Excise Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84023