https://www.taxtmi.com/caselaws?id=92956 Fabrication of steel roof structurals such as trusses and purlins from steel angles, plates and similar raw materials was analysed as an activity involving cutting, drilling, riveting and assembling of components for roof construction. The settled view applied was that this process does not create a new and distinct article, so it does not amount to manufacture for excise purposes. Mere inclusion of the items in Tariff Heading 7308 was held insufficient, by itself, to make the fabricated items dutiable goods under the Central Excise Tariff. en-us Tue, 04 May 1999 00:00:00 +0530 Mon, 07 Nov 2011 13:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92956 Fabrication of steel roof structurals such as trusses and purlins from steel angles, plates and similar raw materials was analysed as an activity involving cutting, drilling, riveting and assembling of components for roof construction. The settled view applied was that this process does not create a new and distinct article, so it does not amount to manufacture for excise purposes. Mere inclusion of the items in Tariff Heading 7308 was held insufficient, by itself, to make the fabricated items dutiable goods under the Central Excise Tariff. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92956