https://www.taxtmi.com/caselaws?id=43323 The Court ruled in favor of the petitioner, finding that the galvanising process did not result in the creation of a new substance or article. The galvanised steel strips retained their original character as steel, leading to a classification under Item 26AA. The Court quashed the orders classifying galvanising as a manufacturing process, allowing the petitioner's appeal. Interim relief was granted, permitting discharge of the Bank guarantee and directing the Department to process duty refund applications promptly. The Court made the rule absolute in favor of the petitioner, setting aside the challenged orders without costs. en-us Sat, 18 Nov 1989 00:00:00 +0530 Thu, 17 Jun 2010 13:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43323 The Court ruled in favor of the petitioner, finding that the galvanising process did not result in the creation of a new substance or article. The galvanised steel strips retained their original character as steel, leading to a classification under Item 26AA. The Court quashed the orders classifying galvanising as a manufacturing process, allowing the petitioner's appeal. Interim relief was granted, permitting discharge of the Bank guarantee and directing the Department to process duty refund applications promptly. The Court made the rule absolute in favor of the petitioner, setting aside the challenged orders without costs. Case-Laws Central Excise Sat, 18 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43323