TRADE NOTICE NO. 17/2003-CE.

 SUB:          CENRAL EXCISE - WHETHER DRAWING OF WIRE FROM WIRE ROD AMOUNTS TO MANUFACTURE UNDER SECTION 2(F) OF THE  CENTRAL EXCISE ACT, 1944  – REGARDING.

    In view of the judgements of Hon'ble Supreme Court dismissing the review petitions filed by the Department in the case of (I) M/s Vishwaman Industries (ii) M/s Hind Enterprises and (iii) M/s Technoweld Industries holding that the drawing of wire from wire rods does not amount to manufacture,  it is clarified that the process of drawing of wire from wire rods does not amount to manufacture under section 2(f) of the Central Excise Act, 1944.

2.      Trade Associations are requested to give wide publicity of the contents of this Trade Notice amongst their members

( RAJENDRA PRAKASH )

                                                                                           COMMISSIONER

Authority :   Circular No. 720/36/2003-CX,dated: 29-5-2003