https://www.taxtmi.com/caselaws?id=85308 Mere cutting, trimming, notching, or removal of burrs from iron and steel flats does not amount to manufacture of a new and distinct commodity. Two way keys and cotters made by cutting flats into lengths and shaping them without machining, polishing, or grinding remained identifiable as cut pieces of flats and stayed within Tariff Item 26AA(ia). Tariff Item 68 applied only where additional processing such as machining, polishing, or grinding produced a different commodity. On the facts found, the goods were correctly classifiable under Tariff Item 26AA(ia), and the Revenue's appeals failed. en-us Mon, 08 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85308 Mere cutting, trimming, notching, or removal of burrs from iron and steel flats does not amount to manufacture of a new and distinct commodity. Two way keys and cotters made by cutting flats into lengths and shaping them without machining, polishing, or grinding remained identifiable as cut pieces of flats and stayed within Tariff Item 26AA(ia). Tariff Item 68 applied only where additional processing such as machining, polishing, or grinding produced a different commodity. On the facts found, the goods were correctly classifiable under Tariff Item 26AA(ia), and the Revenue's appeals failed. Case-Laws Central Excise Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85308