https://www.taxtmi.com/caselaws?id=90488 Goods formed as end fittings of hose assemblies were not separately dutiable as nuts because no independent nut emerged in the manufacturing process. The recorded facts showed the item was manufactured as a whole mild steel end fitting, and the nut-like shape was only the result of shaping and crimping. As the Revenue did not rebut that finding, there was no separate excisable commodity and no basis for levying central excise duty on the goods as nuts. en-us Wed, 06 May 1998 00:00:00 +0530 Fri, 07 Oct 2011 16:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90488 Goods formed as end fittings of hose assemblies were not separately dutiable as nuts because no independent nut emerged in the manufacturing process. The recorded facts showed the item was manufactured as a whole mild steel end fitting, and the nut-like shape was only the result of shaping and crimping. As the Revenue did not rebut that finding, there was no separate excisable commodity and no basis for levying central excise duty on the goods as nuts. Case-Laws Central Excise Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90488