Circular No. 01/2005-Central Excise, Dated: 02.03.2005

Circular No. 01/2005-Central Excise

Dated: 02.03.2005

All Chief Commissioners of Central £xcisc

All Commissioners of Central Excise

UI Commissioners (Appeal)

Director Gener8l of Central Excise Intelligence

Subject: Whether slitting o1 F1R/CR coils of Iron & Steel sheets into strips would amount to manufacture — Regarding.

I am directed to invite your attention to Board’s Circular No. 584/21/2001-CX dated 7.9.2001 wherein it was clarified that cutting of FIRICR coils of iron or non-alloy steel into sheets or slitting into strips of lesser width; or slitting of sheets into strips will amount to manufacture if the resultant product is classifiable under different sub-heading of the Central Excise Tariff.

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