Mere change in tariff classification due to processing not automatically translate to ‘manufacture’

Oil Country Tubular Ltd Vs Commissioner of Central Tax Hyderabad – III (CESTAT Hyderabad)

In the case of Oil Country Tubular Ltd vs Commissioner of Central Tax Hyderabad – III (CESTAT Hyderabad), the issue revolved around whether certain processes undertaken by the appellant on stainless steel pipes amounted to ‘manufacture’ under Central Excise law.

Background and Facts:

1. Appellant’s Activities: Oil Country Tubular Ltd (the appellant) purchased stainless steel pipes primarily used for oil and gas exploration. They performed

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