2002 (8) TMI 643 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the order-in-appeal classifying bright bars under heading 7215.90 of the Central Excise Tariff. The Tribunal ruled that the conversion of M.S. round bars into bright bars does not amount to manufacture based on the decision of the Hon'ble Supreme Court in the case of Vee Kayan Industries. The impugned order was set aside, and the appeal was allowed.