https://www.taxtmi.com/caselaws?id=72958 Central excise duty is leviable on aluminium circles cut from duty-paid strips where the process brings into existence a distinct excisable commodity, even if both products fall under the same tariff item. The controlling principle is that manufacture attracts duty when a commercially separate article emerges, and prior duty on the input does not create immunity from further levy. The argument of impermissible double or repeat taxation was rejected because the statute permits levy at the stage of each distinct excisable product and the same tariff grouping does not bar such duty. en-us Fri, 24 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72958 Central excise duty is leviable on aluminium circles cut from duty-paid strips where the process brings into existence a distinct excisable commodity, even if both products fall under the same tariff item. The controlling principle is that manufacture attracts duty when a commercially separate article emerges, and prior duty on the input does not create immunity from further levy. The argument of impermissible double or repeat taxation was rejected because the statute permits levy at the stage of each distinct excisable product and the same tariff grouping does not bar such duty. Case-Laws Central Excise Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72958