https://www.taxtmi.com/caselaws?id=85734 The Tribunal ruled that the cutting and punching processes conducted by the appellant on angles and channels for transmission towers did not amount to "manufacture" under the Central Excises and Salt Act. As a result, the products were not subject to Central Excise duty, overturning the Department's contention that these activities transformed the nature of the goods, making them dutiable under Heading 7308.90. The Tribunal emphasized that to qualify as "manufacture," a new marketable commodity must be created, and since cutting and punching for structural use did not meet this criteria, the duty demand was deemed erroneous. en-us Thu, 22 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85734 The Tribunal ruled that the cutting and punching processes conducted by the appellant on angles and channels for transmission towers did not amount to "manufacture" under the Central Excises and Salt Act. As a result, the products were not subject to Central Excise duty, overturning the Department's contention that these activities transformed the nature of the goods, making them dutiable under Heading 7308.90. The Tribunal emphasized that to qualify as "manufacture," a new marketable commodity must be created, and since cutting and punching for structural use did not meet this criteria, the duty demand was deemed erroneous. Case-Laws Central Excise Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85734