Process not amounting to manufacture: identifying activities that do not create a new commodity for excise liability. Whether specified processes constitute manufacture for central excise depends on whether a new identifiable commodity with altered character emerges. Courts have treated mechanical size changes, remelting of the same article, conversion of vehicle fuel systems, pulverisation of polymers, mere packing or labelling, repairs and upgrades, assembly of CKD/SKD packs, on-site embedded fabrication, mixing without creation of a new product, electroplating, and recovery of oil from burnt oil as not amounting to manufacture, subject to any statutory concept of deemed manufacture under central excise law.