1998 (3) TMI 410 - AT - Central Excise

Summary

The case involved determining whether cutting and drilling iron and steel angles constitutes a new manufacturing process. The Tribunal ruled in favor of the appellants, stating that the process did not create a new commodity and should not be classified as structurals under tariff sub-heading 7308.90. The Revenue failed to provide evidence that the product was known in the market as posts for fencing. The appeal was allowed, providing relief to the appellants.