https://www.taxtmi.com/caselaws?id=92927 PVC coating of galvanised steel wire was treated as a manufacturing process because it converted the wire into insulated PVC coated wire with a distinct tariff identity. On that reasoning, the resultant product was classified under the tariff entry for insulated electric conductors, not under the heading for plain steel wire. The Tribunal followed its earlier view that the change in character and use created a new excisable product, so classification under sub-heading 8544.00 was upheld and the assessee's contrary claim under sub-heading 7217.90 failed. en-us Wed, 17 Feb 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92927 PVC coating of galvanised steel wire was treated as a manufacturing process because it converted the wire into insulated PVC coated wire with a distinct tariff identity. On that reasoning, the resultant product was classified under the tariff entry for insulated electric conductors, not under the heading for plain steel wire. The Tribunal followed its earlier view that the change in character and use created a new excisable product, so classification under sub-heading 8544.00 was upheld and the assessee's contrary claim under sub-heading 7217.90 failed. Case-Laws Central Excise Wed, 17 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92927