https://www.taxtmi.com/caselaws?id=170533 Rolling or drawing copper hot rolled coils into copper flats, patta and patti was treated as not shown to amount to manufacture, because the finished products and the raw material remained flat products under the same tariff heading and no evidence established a new and distinct commodity with a different name, character and use. On that prima facie basis, the pre-deposit already made and the bank guarantee furnished were considered sufficient protection for the Revenue, and waiver of the balance pre-deposit was granted with recovery of the adjudged dues stayed during the pendency of the appeals. en-us Mon, 23 Sep 2013 00:00:00 +0530 Sat, 30 May 2015 18:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170533 Rolling or drawing copper hot rolled coils into copper flats, patta and patti was treated as not shown to amount to manufacture, because the finished products and the raw material remained flat products under the same tariff heading and no evidence established a new and distinct commodity with a different name, character and use. On that prima facie basis, the pre-deposit already made and the bank guarantee furnished were considered sufficient protection for the Revenue, and waiver of the balance pre-deposit was granted with recovery of the adjudged dues stayed during the pendency of the appeals. Case-Laws Central Excise Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170533