M/S GUJARAT INDUSTRIES vs. COMMR.OF CENTRAL EXCISE-I,AHMEDABAD

section. The HSN Notes, therefore, clearly indicate that in the cold-rolling processes because of the strain or work hardening, the cold-worked product becomes very hard. Therefore, when hot-rolled strips, which are flat- rolled products, are subjected to cold rolling, such cold-worked product would be very hard and would possess great tensile strength. The process of cold

M/S. SERVO-MED INDUSTRIES PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, MUMBAI

The appeal is allowed and the impugned judgment is hereby set aside

Section 2(f) of the Central Excise Act, there is no mention of the test of integral or inextricable process and found that the wrong test had been applied to arrive at the wrong result. 5. The CESTAT in turn set aside the order of the Commissioner of Central Excise (Appeals) observing: “An Article with distinct brand name and separate