https://www.taxtmi.com/caselaws?id=104458 Classification of threaded drill rods, drill collars and similar goods turned on whether the process carried out on the parent pipe amounted to manufacture and whether the goods fell under Heading 7304 or Heading 84.31 of the Central Excise Tariff Act, 1985. The Tribunal noted that the de novo order did not properly record the actual processes undertaken or give adequate reasons, despite earlier directions for a process-wise examination. The matter was therefore remanded for fresh consideration so the jurisdictional authority could determine manufacture and classification on a proper factual record. en-us Thu, 16 Nov 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104458 Classification of threaded drill rods, drill collars and similar goods turned on whether the process carried out on the parent pipe amounted to manufacture and whether the goods fell under Heading 7304 or Heading 84.31 of the Central Excise Tariff Act, 1985. The Tribunal noted that the de novo order did not properly record the actual processes undertaken or give adequate reasons, despite earlier directions for a process-wise examination. The matter was therefore remanded for fresh consideration so the jurisdictional authority could determine manufacture and classification on a proper factual record. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104458