https://www.taxtmi.com/caselaws?id=50505 Mere cutting, punching, drilling, bending or galvanizing of duty-paid MS angles, channels, flats and rods does not amount to manufacture unless a new and marketable commodity emerges with a distinct name, character or use. The fabricated transmission-line materials remained unmarketable in the form produced and were covered by prior Tribunal decisions on similar operations. As no excisable goods came into existence, the items were not classifiable as parts of structures under Chapter Heading 7308.90, and the Revenue's appeals failed. en-us Fri, 05 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50505 Mere cutting, punching, drilling, bending or galvanizing of duty-paid MS angles, channels, flats and rods does not amount to manufacture unless a new and marketable commodity emerges with a distinct name, character or use. The fabricated transmission-line materials remained unmarketable in the form produced and were covered by prior Tribunal decisions on similar operations. As no excisable goods came into existence, the items were not classifiable as parts of structures under Chapter Heading 7308.90, and the Revenue's appeals failed. Case-Laws Central Excise Fri, 05 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50505