https://www.taxtmi.com/caselaws?id=85112 The Tribunal ruled in favor of the appellant, holding that the imported stainless steel electric resistance wires were not excisable and not subject to duty. The decision was based on the lack of evidence showing the emergence of a new commodity after the processes applied, following the precedent established by previous judgments. en-us Mon, 08 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85112 The Tribunal ruled in favor of the appellant, holding that the imported stainless steel electric resistance wires were not excisable and not subject to duty. The decision was based on the lack of evidence showing the emergence of a new commodity after the processes applied, following the precedent established by previous judgments. Case-Laws Central Excise Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85112