https://www.taxtmi.com/caselaws?id=47492 The court classified stainless steel wire made from stainless steel rods for excise duty purposes, emphasizing the differences in the manufacturing process compared to mild steel wire. Previous court decisions were analyzed, highlighting the distinct character and commercial identity of stainless steel wire. The petitioner's claim for refund of excise duty was addressed, with the court granting interim relief and permission to pay excise duty on stainless steel wires until final disposal of the case. Ultimately, the petitioners were permitted to pay excise duty on stainless steel wires, with consequential benefits and liabilities, while the distinction in manufacturing processes was considered by the authorities. en-us Tue, 20 Jan 2004 00:00:00 +0530 Thu, 29 Jul 2010 11:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47492 The court classified stainless steel wire made from stainless steel rods for excise duty purposes, emphasizing the differences in the manufacturing process compared to mild steel wire. Previous court decisions were analyzed, highlighting the distinct character and commercial identity of stainless steel wire. The petitioner's claim for refund of excise duty was addressed, with the court granting interim relief and permission to pay excise duty on stainless steel wires until final disposal of the case. Ultimately, the petitioners were permitted to pay excise duty on stainless steel wires, with consequential benefits and liabilities, while the distinction in manufacturing processes was considered by the authorities. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47492