https://www.taxtmi.com/caselaws?id=86059 The tribunal allowed the appeals, ruling that no further excise duty was chargeable on the products obtained after the cold rolling process. The goods retained the same classification and exemption status, and the process did not result in the creation of a new product warranting additional duty. The tribunal disagreed with the lower authorities' interpretation that the cold rolling process constituted "manufacture" and that a fresh duty was required under the notification. en-us Tue, 19 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86059 The tribunal allowed the appeals, ruling that no further excise duty was chargeable on the products obtained after the cold rolling process. The goods retained the same classification and exemption status, and the process did not result in the creation of a new product warranting additional duty. The tribunal disagreed with the lower authorities' interpretation that the cold rolling process constituted "manufacture" and that a fresh duty was required under the notification. Case-Laws Central Excise Tue, 19 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86059