https://www.taxtmi.com/caselaws?id=339463 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the revenue's appeal regarding the classification of goods for excise duty. It was determined that the process of cutting, stamping, and packing stainless steel wire into pieces did not amount to manufacturing, as no new product emerged from the activity. The goods were found to retain their original identity, and thus, were not subject to a different classification for excise duty purposes. The case emphasized the significance of substantial transformation in determining the liability for excise duty. en-us Thu, 02 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339463 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the revenue's appeal regarding the classification of goods for excise duty. It was determined that the process of cutting, stamping, and packing stainless steel wire into pieces did not amount to manufacturing, as no new product emerged from the activity. The goods were found to retain their original identity, and thus, were not subject to a different classification for excise duty purposes. The case emphasized the significance of substantial transformation in determining the liability for excise duty. Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339463