COMMNR. OF CENTRAL EXCISE, BOMBAY vs M/S. RAJPUROHIT GMP INDIA LTD. .

The Supreme Court upheld the Delhi High Court's ruling that the processes of cutting and slitting HR/CR coils of iron and steel do not constitute 'manufacture' under the Central Excise Tariff, thereby affirming the withdrawal of the earlier Circular dated 7th September 2001 by the Central Board of Excise and Customs. The Court clarified that the interpretation of tariff items, rather than the examination of the manufacturing process, was the basis for the earlier Circular, which was deemed inapplicable for the period in question. Consequently, the appeal by the Department was dismissed, and the Tribunal's judgment was upheld.