https://www.taxtmi.com/caselaws?id=89499 The Tribunal overturned the Order-in-Appeal, ruling that activities like drilling, punching holes, painting, and welding on duty-paid raw materials did not amount to manufacturing. Citing precedents and established legal principles, the Tribunal concluded that these processes did not create new goods, aligning with previous Tribunal judgments. As a result, the appeal was allowed in favor of the appellant, setting aside the initial decision that classified the activities as manufacturing under Chapter 7326.90. en-us Fri, 04 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89499 The Tribunal overturned the Order-in-Appeal, ruling that activities like drilling, punching holes, painting, and welding on duty-paid raw materials did not amount to manufacturing. Citing precedents and established legal principles, the Tribunal concluded that these processes did not create new goods, aligning with previous Tribunal judgments. As a result, the appeal was allowed in favor of the appellant, setting aside the initial decision that classified the activities as manufacturing under Chapter 7326.90. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89499