1980 (3) TMI 98 - CGOVT - Central Excise

Cutting of Cold rolled strips of lower dimensions from the cold rolled strips of higher dimensions is not manufacture

Summary

The Government of India considered a Revision Application regarding the classification of cold rolled strips. The applicants reduced the dimensions of the strips purchased from the market. Government held that this reduction does not constitute manufacturing. The Department's argument about the classification of raw material was rejected. The order-in-appeal was set aside, and the revision application was allowed.