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<h1>CEGAT rules affixing ticklies on taps not manufacturing. Revenue appeal dismissed.</h1> <h3>COMMISSIONER OF C. EX., NEW DELHI-III Versus NAPTUNE APPLIANCES LTD.</h3> The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner's decision that affixing ticklies on bought out taps does not amount to manufacturing as ... Manufacture The Appellate Tribunal CEGAT, New Delhi ruled that affixing ticklies on bought out taps does not constitute manufacture. The Commissioner's decision was upheld, stating that affixing ticklies does not create a new substance. The appeal by Revenue was rejected.