https://www.taxtmi.com/caselaws?id=89771 Cutting iron and steel angles to size and drilling holes does not constitute manufacture unless the process creates goods with a distinct name, character or use. Classification as structurals requires evidence that the processed goods are recognised in trade and the market as a distinct structural commodity. Where the Revenue fails to establish such market recognition, drilled angles remain iron and steel angles rather than posts for fencing or structurals. The processed goods therefore do not attract classification under tariff sub-heading 7308.90. en-us Mon, 30 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89771 Cutting iron and steel angles to size and drilling holes does not constitute manufacture unless the process creates goods with a distinct name, character or use. Classification as structurals requires evidence that the processed goods are recognised in trade and the market as a distinct structural commodity. Where the Revenue fails to establish such market recognition, drilled angles remain iron and steel angles rather than posts for fencing or structurals. The processed goods therefore do not attract classification under tariff sub-heading 7308.90. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89771