https://www.taxtmi.com/caselaws?id=46589 SC held that cold drawing a wire rod into a thinner gauge does not amount to manufacture and therefore does not render the resultant wire excisable. The court agreed with the Tribunal that the initial rod and final wire remain essentially the same product; reduction in gauge and improved finish do not create a new marketable article. Distinct tariff entries alone do not establish excisability. Decision: against the Revenue. en-us Thu, 27 Mar 2003 00:00:00 +0530 Sat, 27 Sep 2025 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46589 SC held that cold drawing a wire rod into a thinner gauge does not amount to manufacture and therefore does not render the resultant wire excisable. The court agreed with the Tribunal that the initial rod and final wire remain essentially the same product; reduction in gauge and improved finish do not create a new marketable article. Distinct tariff entries alone do not establish excisability. Decision: against the Revenue. Case-Laws Central Excise Thu, 27 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46589