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Subject: Re: Cold Rolling processes
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Date: 09/11/03 at 2:00 AM
Posted by: manjit singh
In Reply to: Re: Cold Rolling processes posted by Yang Runde on 08/19/03 at 8:42 PM:
I wish to bring to your kind notice that there exists a controversy about whether the " rerolling of hot rolled flat iron bars /flats/strips on small cold rolling machine "to achieve the desired finish and uniform thickness amounts to " MANUFACTURE"
The Hon'ble Supreme Court has in the case of Steel Strips has ruled that it does not amount to manufacture as the Revenue has not been able to show that " manufacture has taken place".
However officals at the local level are insisting that the process of cold rolling of hot iron rolled strips amounts to manufacture as they are covered under different subheadings 7211.51/7211.41.
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