Whether slitting of HR/CR coils of iron and steel sheets into strips would amount to manufacture - Regarding

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....isen as to whether cutting of HR/CR coils of iron and steel into sheets and slitting of HR/CR coils/sheets of iron and steel into strips would amount to manufacture. 2. The matter relating to cutting of HR/CR coils of larger width and running length in the form of coil into sheets of the same width but specific sizes was considered in Tariff Conference of Chief Commissioners held at Mumbai at 2....

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....tting remain flat-rolled products and do not have new and distinct identities. Thus, the activity should not amount to manufacture. 5. Law Ministry was therefore consulted by the Board in the matter and they have opined as follows:- "A somewhat similar issue was examined by the Apex Court in the case of Lal Woollens and Silk Mills (P) Ltd. Vs. Collector of Central Excise 1999 (108) ELT 7SC. In....

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.... (Tribunal-Delhi)]. The Tribunal has held that slitting and shearing of duty paid flat rolled steel coils purchased from the market will not amount to manufacture if the resultant product remained classifiable under the same tariff sub-heading and it would amount to manufacture where tariff sub-heading changes. 7. In the circumstances, it is hereby clarified that cutting of HR/CR coils of iron ....