https://www.taxtmi.com/caselaws?id=52338 Fabricated pipes formed by bending and welding steel sheets were held to be a distinct commercial product with a new name, character and use, so the process amounted to manufacture and the pipes became excisable goods before incorporation in the plant. They were classifiable under Heading 7305 as pipes and tubes, not under Heading 7308 as parts of structures, because later use in a power project or embedding at site did not change their tariff identity. The turnkey-project circular did not displace duty on components that came into existence before assimilation into the structure, so duty remained payable on the individual pipes. en-us Fri, 14 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52338 Fabricated pipes formed by bending and welding steel sheets were held to be a distinct commercial product with a new name, character and use, so the process amounted to manufacture and the pipes became excisable goods before incorporation in the plant. They were classifiable under Heading 7305 as pipes and tubes, not under Heading 7308 as parts of structures, because later use in a power project or embedding at site did not change their tariff identity. The turnkey-project circular did not displace duty on components that came into existence before assimilation into the structure, so duty remained payable on the individual pipes. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52338