https://www.taxtmi.com/caselaws?id=751190 CESTAT Hyderabad held that processing stainless steel pipes through upsetting, heat treatment, inspection, testing, threading and external coating for oil drilling purposes does not constitute manufacture. The tribunal found that despite processes changing the tariff sub-heading under 8-digit classification, the character and end-use remained unchanged, following SC precedent in S.R. Tissues case. The show cause notice was issued due to change of opinion after tariff introduction. Extended period of limitation was held inapplicable as revenue had knowledge of all facts through regular returns and maintained records. Appeal allowed, impugned order set aside. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 09 Apr 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751190 CESTAT Hyderabad held that processing stainless steel pipes through upsetting, heat treatment, inspection, testing, threading and external coating for oil drilling purposes does not constitute manufacture. The tribunal found that despite processes changing the tariff sub-heading under 8-digit classification, the character and end-use remained unchanged, following SC precedent in S.R. Tissues case. The show cause notice was issued due to change of opinion after tariff introduction. Extended period of limitation was held inapplicable as revenue had knowledge of all facts through regular returns and maintained records. Appeal allowed, impugned order set aside. Case-Laws Central Excise Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751190