https://www.taxtmi.com/caselaws?id=84150 Processed cold rolled steel strips were held to become manufactured goods because slitting, deburring, welding, heat treatment, painting and waxing produced a commercially distinct article with a different name, character, use and market identity. Trade and commercial understanding was treated as the proper guide for tariff classification, and the goods were classified as tensile steel strappings under Chapter sub-heading 7308.90 rather than as cold rolled strips. On the material available, the majority found the record sufficient for final determination and declined remand. The product was therefore held excisable, and the departmental appeal succeeded on merits. en-us Thu, 06 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84150 Processed cold rolled steel strips were held to become manufactured goods because slitting, deburring, welding, heat treatment, painting and waxing produced a commercially distinct article with a different name, character, use and market identity. Trade and commercial understanding was treated as the proper guide for tariff classification, and the goods were classified as tensile steel strappings under Chapter sub-heading 7308.90 rather than as cold rolled strips. On the material available, the majority found the record sufficient for final determination and declined remand. The product was therefore held excisable, and the departmental appeal succeeded on merits. Case-Laws Central Excise Thu, 06 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84150