Manufacture - change in tariff heading after processing - ...
TMT Coil Processing: No New Commodity Created, No Tariff Heading Change in Manufacture Process.
October 7, 2016
Case Laws Central Excise HC
Manufacture - change in tariff heading after processing - activities for processing TMT coils into TMT bars/rods after de-coiling, straightening and cutting into size does not amount to manufacturing of new marketable commodity - HC
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