https://www.taxtmi.com/caselaws?id=767181 Drawing or redrawing copper flats into copper patta/patti was held not to amount to manufacture for the relevant goods because Chapter 74 classification depended on the tariff headings, section notes, chapter notes and interpretive rules, and the statutory scheme did not treat that process as manufacture for the goods in question. Duty based only on the reduced size or weight was therefore rejected. Demand and penalty also could not be sustained on panchanama and witness statements where the prescribed procedure for relying on such statements was not followed, cross-examination was denied, and the record as a whole did not prove clandestine removal. The impugned order was set aside. en-us Mon, 10 Mar 2025 00:00:00 +0530 Tue, 11 Mar 2025 14:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767181 Drawing or redrawing copper flats into copper patta/patti was held not to amount to manufacture for the relevant goods because Chapter 74 classification depended on the tariff headings, section notes, chapter notes and interpretive rules, and the statutory scheme did not treat that process as manufacture for the goods in question. Duty based only on the reduced size or weight was therefore rejected. Demand and penalty also could not be sustained on panchanama and witness statements where the prescribed procedure for relying on such statements was not followed, cross-examination was denied, and the record as a whole did not prove clandestine removal. The impugned order was set aside. Case-Laws Central Excise Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767181