https://www.taxtmi.com/caselaws?id=72844 Customer-supplied materials used in job-work manufacture of capacitors and resistors were held to produce new commercial articles with a distinct name, character and use, so the activity constituted manufacture. Notification No. 119/75-CE was treated as inapplicable because the finished goods had not already suffered duty. Duty was therefore chargeable on the full assessable value of the capacitors and resistors, including the value of the raw materials, and the exemption claim failed. en-us Mon, 02 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72844 Customer-supplied materials used in job-work manufacture of capacitors and resistors were held to produce new commercial articles with a distinct name, character and use, so the activity constituted manufacture. Notification No. 119/75-CE was treated as inapplicable because the finished goods had not already suffered duty. Duty was therefore chargeable on the full assessable value of the capacitors and resistors, including the value of the raw materials, and the exemption claim failed. Case-Laws Central Excise Mon, 02 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72844