https://www.taxtmi.com/caselaws?id=51869 The Tribunal upheld the classification of goods under sub-heading 7326.90, ruling that the activity of profile cutting constituted manufacturing. The goods were deemed marketable as they were sold to customers, and the limitation defense was rejected due to concealment of the manufacturing process. The appeals were dismissed, affirming the duty demand and penalties imposed on the appellants. en-us Mon, 24 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51869 The Tribunal upheld the classification of goods under sub-heading 7326.90, ruling that the activity of profile cutting constituted manufacturing. The goods were deemed marketable as they were sold to customers, and the limitation defense was rejected due to concealment of the manufacturing process. The appeals were dismissed, affirming the duty demand and penalties imposed on the appellants. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51869