https://www.taxtmi.com/caselaws?id=92711 Steel crushing rings supplied by the assessee were treated as excisable goods because classification depended on their actual nature and the process applied to the received steel castings, not on the description adopted by the assessee. The record showed that goods purchased as steel castings were supplied as manganese steel crushing rings at a substantially higher value, and the description as steel castings was treated as misdeclaration. On that basis, the crushing rings were held excisable, the appellate view was rejected, and the demand was restored. en-us Wed, 04 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92711 Steel crushing rings supplied by the assessee were treated as excisable goods because classification depended on their actual nature and the process applied to the received steel castings, not on the description adopted by the assessee. The record showed that goods purchased as steel castings were supplied as manganese steel crushing rings at a substantially higher value, and the description as steel castings was treated as misdeclaration. On that basis, the crushing rings were held excisable, the appellate view was rejected, and the demand was restored. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92711