https://www.taxtmi.com/caselaws?id=89703 Mere cold drawing of imported ferrous base electrical resistance wire into a thinner gauge does not amount to manufacture where no new excisable commodity emerges; the drawn wire remains electrical resistance wire and cannot be shifted to a different tariff item on that basis. The document also notes that limitation cannot be extended where the Department already had correspondence, Bills of Entry, and prior notice showing knowledge of the material facts, so suppression is not established. On that reasoning, the demand fails both on manufacture and on limitation, and the assessee succeeds. en-us Thu, 04 Feb 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89703 Mere cold drawing of imported ferrous base electrical resistance wire into a thinner gauge does not amount to manufacture where no new excisable commodity emerges; the drawn wire remains electrical resistance wire and cannot be shifted to a different tariff item on that basis. The document also notes that limitation cannot be extended where the Department already had correspondence, Bills of Entry, and prior notice showing knowledge of the material facts, so suppression is not established. On that reasoning, the demand fails both on manufacture and on limitation, and the assessee succeeds. Case-Laws Central Excise Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89703