https://www.taxtmi.com/caselaws?id=85838 Copper coating on bare steel wires was examined for excise classification and whether the process amounted to manufacture. The Tribunal relied on its earlier decision in the same respondent's case, which had already held that the coating process did not alter the classification of the steel wire. The lower authorities therefore treated the product as continuing under Tariff Item 26AA(ia) and not falling under Tariff Item 68. In the absence of any contrary basis, that classification was sustained and the process was not treated as manufacture for the purpose of the appeal. en-us Mon, 30 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85838 Copper coating on bare steel wires was examined for excise classification and whether the process amounted to manufacture. The Tribunal relied on its earlier decision in the same respondent's case, which had already held that the coating process did not alter the classification of the steel wire. The lower authorities therefore treated the product as continuing under Tariff Item 26AA(ia) and not falling under Tariff Item 68. In the absence of any contrary basis, that classification was sustained and the process was not treated as manufacture for the purpose of the appeal. Case-Laws Central Excise Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85838