https://www.taxtmi.com/caselaws?id=54239 Cutting, drilling, punching, welding and site assembly of duty-paid steel channels and angles to form columns, beams, trusses and purlins does not amount to manufacture when the process merely adapts standard steel sections for a particular use. The controlling test applied was whether a new, distinct and marketable commodity comes into existence; on these facts, it did not. The fabricated structural members were therefore not excisable goods under Heading 7308, and the duty demand and classification were set aside. en-us Thu, 26 May 2005 00:00:00 +0530 Fri, 03 May 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54239 Cutting, drilling, punching, welding and site assembly of duty-paid steel channels and angles to form columns, beams, trusses and purlins does not amount to manufacture when the process merely adapts standard steel sections for a particular use. The controlling test applied was whether a new, distinct and marketable commodity comes into existence; on these facts, it did not. The fabricated structural members were therefore not excisable goods under Heading 7308, and the duty demand and classification were set aside. Case-Laws Central Excise Thu, 26 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54239