https://www.taxtmi.com/caselaws?id=50637 Electroplating of copper wire, by itself, did not create a new commodity amounting to manufacture. Classification under Heading 85.39 as parts of electric lamps required the goods to be cut to size and shape and shown to be solely or principally intended for use in that lamp; a mere possible use of copper wire in running length was insufficient. The record also noted that the original classification view was undermined because the Assistant Commissioner acted without a show cause notice and without material showing the goods were identical parts of electric lamps. The appeal was dismissed. en-us Sat, 24 Mar 2001 00:00:00 +0530 Wed, 25 Aug 2010 11:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50637 Electroplating of copper wire, by itself, did not create a new commodity amounting to manufacture. Classification under Heading 85.39 as parts of electric lamps required the goods to be cut to size and shape and shown to be solely or principally intended for use in that lamp; a mere possible use of copper wire in running length was insufficient. The record also noted that the original classification view was undermined because the Assistant Commissioner acted without a show cause notice and without material showing the goods were identical parts of electric lamps. The appeal was dismissed. Case-Laws Central Excise Sat, 24 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50637