https://www.taxtmi.com/caselaws?id=281019 Wire received in coil form and classifiable under sub-heading 7408.11 was not treated as copper bars or rods, because Chapter 74 Note 1(d) excludes bars and rods only when they are rolled, extruded, drawn or forged products not in coils. On that basis, and following earlier Tribunal rulings, mere redrawing of wire from a thicker gauge to a thinner gauge was held not to amount to manufacture under the Central Excise Tariff. The operative position is that redrawing which leaves the product as wire does not by itself create a manufactured product. en-us Wed, 27 Oct 1999 00:00:00 +0530 Thu, 04 Jun 2020 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281019 Wire received in coil form and classifiable under sub-heading 7408.11 was not treated as copper bars or rods, because Chapter 74 Note 1(d) excludes bars and rods only when they are rolled, extruded, drawn or forged products not in coils. On that basis, and following earlier Tribunal rulings, mere redrawing of wire from a thicker gauge to a thinner gauge was held not to amount to manufacture under the Central Excise Tariff. The operative position is that redrawing which leaves the product as wire does not by itself create a manufactured product. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281019