CE-Whether drawing of wire from wire rod amounts to manufacture under section 2(f) of Central Excise Act, 1944.

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....has been raised whether the process of drawing of wire from wire rod would amount to manufacture under section 2(f) of Central Excise Act, 1944. Though duties were being paid in various centres by the units undertaking the redrawing of wire from wire rods, doubts are being raised as CEGAT in a recent order No. 85/2000-B dated 13.1.2000 in the case of M/s. Technoweld Industries Vs. CACHE Jaipur has....

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....ng their whole length, which do not confirm to the definition of flat-rolled products". This definition did not contemplate any ceiling in the cross-sectional dimension as was the case hitherto-before. The wires were classified under Heading 72.17. Bars and rods, on the other hand, got defined under chapter note 1(1) and 1(m) as distinct from wires, and were shown against the heading 72.13, 72.....

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....he case of Navsari Processing Industries [1996(85) ELT 386 (T)] wires were drawn from the wire rods of 8 mm thick. As wires, as defined under old Central Excise Tariff, covered thickness upto 13 mm, both the products, input and output, were treated as wires only. CEGAT held that this activity would not amount to manufacture. In case of Technoweld Industries relating to HSN based Tariff, CEGAT reli....