https://www.taxtmi.com/caselaws?id=72691 Machined and polished steel castings were held to have lost their original identity and become a new excisable commodity because the processing gave them a distinct commercial name, character and end-use as Railway component parts. Applying the test of manufacture, the decisive question was whether the operations produced a commercially different article. On the facts, the processed goods were classifiable under Tariff Item 68, even though duty had already been paid on the castings under Tariff Item 26AA(V). The principle applied was that excise may arise again when a distinct commodity emerges at a later stage of processing. en-us Wed, 31 Dec 1986 00:00:00 +0530 Tue, 24 May 2011 13:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72691 Machined and polished steel castings were held to have lost their original identity and become a new excisable commodity because the processing gave them a distinct commercial name, character and end-use as Railway component parts. Applying the test of manufacture, the decisive question was whether the operations produced a commercially different article. On the facts, the processed goods were classifiable under Tariff Item 68, even though duty had already been paid on the castings under Tariff Item 26AA(V). The principle applied was that excise may arise again when a distinct commodity emerges at a later stage of processing. Case-Laws Central Excise Wed, 31 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72691