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

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....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 29.8.2000 and the general view was that the a....

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....e 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 this case the plea of the appellant that conversi....