https://www.taxtmi.com/caselaws?id=182651 Cutting, punching, drilling, straightening, notching and bending of duty-paid angles, channels and plates used for transmission towers and sub-station structures did not amount to manufacture, because the operations merely prepared components for site assembly and did not bring into existence a new product. Following earlier Tribunal rulings on similar processes, the resultant components were therefore not excisable goods under Tariff Item 68. en-us Wed, 12 Aug 1998 00:00:00 +0530 Mon, 16 May 2016 17:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182651 Cutting, punching, drilling, straightening, notching and bending of duty-paid angles, channels and plates used for transmission towers and sub-station structures did not amount to manufacture, because the operations merely prepared components for site assembly and did not bring into existence a new product. Following earlier Tribunal rulings on similar processes, the resultant components were therefore not excisable goods under Tariff Item 68. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182651