https://www.taxtmi.com/caselaws?id=330173 Mere cutting to size, drilling/punching and galvanising of duty-paid MS bars and HA steel ribbed strips did not amount to manufacture because the processes did not create a new and distinct commodity. The Tribunal noted that similar limited processing of iron and steel materials had been held insufficient to constitute manufacture, and the deeming provision treating galvanisation of Chapter 72 goods as manufacture applied only from 01.03.2011. As the dispute related to March 2004 to June 2004, the goods could not be treated as classifiable under Chapter 73 on that basis, and the duty demand and penalty could not survive. en-us Tue, 21 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330173 Mere cutting to size, drilling/punching and galvanising of duty-paid MS bars and HA steel ribbed strips did not amount to manufacture because the processes did not create a new and distinct commodity. The Tribunal noted that similar limited processing of iron and steel materials had been held insufficient to constitute manufacture, and the deeming provision treating galvanisation of Chapter 72 goods as manufacture applied only from 01.03.2011. As the dispute related to March 2004 to June 2004, the goods could not be treated as classifiable under Chapter 73 on that basis, and the duty demand and penalty could not survive. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330173