2008 (10) TMI 7

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....ue is not on classification, it is about exigibility. 2. On 7th September, 2001, a Circular was issued by the Central Board of Excise and Customs, New Delhi, on the question as to whether slitting of HR/CR coils of iron and steel sheets into strips would amount to manufacture. The matter was examined and the Board came to the conclusion which is reproduced hereinbelow: "3. As far as slitting of HR/CR coils of iron and steel into strips of smaller width is concerned, two view points have been expressed by the field formations and the trade. One view is that if as a result of slitting the classification of the product changes from Heading 72.08/72.09 to 72.11/72.12 in respect of iron or non-alloy steel strips and from Heading 72.19 to 7....

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....g of HR/CR coils of Iron & Steel sheets into strips would amount to manufacture - Reading. I am directed to invite your attention to Board's Circular No. 584/21/2001-CX., dated 7-9-2001 (2001 (133) E.L.T. T3) wherein it was clarified that cutting of HR/CR coils of iron or non-alloy steel into sheets or slitting into strips of lesser width; of slitting of sheets into strips will amount to manufacture if the resultant product is classifiable under different sub-heading of the Central Excise Tariff. 2. The said Circular was quashed by the Hon'ble High Court of Delhi vide its order dated 21-11-2003, [2004 (178) E.L.T. 1099 (Del.)] holding that these processes would not amount to manufacture. Department's appeal filed against Delhi High Co....