https://www.taxtmi.com/caselaws?id=85808 Hot rolled steel sheets cut and shaped into templates or moulds with definite contours, size and specific utility were treated as manufactured goods with a distinct commercial identity, not as ordinary corrugated steel sheets. Explanation XVIII to Tariff Item 25 was held inapplicable because the goods were not mere corrugated sheets in common parlance. The process of cutting, trimming and shaping amounted to manufacture, so classification followed the product's actual identity. The goods were therefore classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff up to 28-2-1986 and under sub-heading 8474.00 from 1-3-1986, and the refund claims failed. en-us Wed, 18 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85808 Hot rolled steel sheets cut and shaped into templates or moulds with definite contours, size and specific utility were treated as manufactured goods with a distinct commercial identity, not as ordinary corrugated steel sheets. Explanation XVIII to Tariff Item 25 was held inapplicable because the goods were not mere corrugated sheets in common parlance. The process of cutting, trimming and shaping amounted to manufacture, so classification followed the product's actual identity. The goods were therefore classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff up to 28-2-1986 and under sub-heading 8474.00 from 1-3-1986, and the refund claims failed. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85808