https://www.taxtmi.com/caselaws?id=244860 Chapter Note 4 of Chapter 72 of the Central Excise Tariff Act, 1985 deems hardening or tempering of flat rolled products to be manufacture. On that basis, conversion of stainless steel flats into cold rolled patta/patties by reduction in gauge and hardening was treated as manufacture, because the later tariff contained an express deeming provision and the resulting goods were regarded as commercially distinct and marketable. The earlier Supreme Court ruling under the old tariff regime was distinguished. As the process amounted to manufacture, refund of duty was not admissible and the duty retained was upheld. en-us Wed, 05 Mar 2014 00:00:00 +0530 Tue, 11 Mar 2014 06:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244860 Chapter Note 4 of Chapter 72 of the Central Excise Tariff Act, 1985 deems hardening or tempering of flat rolled products to be manufacture. On that basis, conversion of stainless steel flats into cold rolled patta/patties by reduction in gauge and hardening was treated as manufacture, because the later tariff contained an express deeming provision and the resulting goods were regarded as commercially distinct and marketable. The earlier Supreme Court ruling under the old tariff regime was distinguished. As the process amounted to manufacture, refund of duty was not admissible and the duty retained was upheld. Case-Laws Central Excise Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244860