https://www.taxtmi.com/caselaws?id=91876 Processing pipes and tubes into tubular steel poles was held to amount to manufacture because the goods emerged with a distinct name, character and use, and the original identity as pipes or tubes was lost. The resulting poles were not classifiable under Heading 73.06, which covers tubes, pipes and hollow profiles, because that heading ceased to apply after the transformation. They were instead classifiable under Heading 73.08 as other articles of iron or steel, and the departmental view was accepted. en-us Mon, 28 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91876 Processing pipes and tubes into tubular steel poles was held to amount to manufacture because the goods emerged with a distinct name, character and use, and the original identity as pipes or tubes was lost. The resulting poles were not classifiable under Heading 73.06, which covers tubes, pipes and hollow profiles, because that heading ceased to apply after the transformation. They were instead classifiable under Heading 73.08 as other articles of iron or steel, and the departmental view was accepted. Case-Laws Central Excise Mon, 28 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91876