https://www.taxtmi.com/caselaws?id=73917 Notification-based job-work relief applies only where customer-supplied goods undergo incidental or ancillary processing and retain their essential identity. The Tribunal held that the supplied components were not merely processed on behalf of the customer but were used to manufacture a distinct final product, toothbrushes. Because the original articles were not returned in the same identity and a new commodity emerged, the activity fell outside Notification No. 119/75-CE. The exemption was therefore unavailable, and duty could not be confined to labour charges alone. en-us Thu, 29 Sep 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73917 Notification-based job-work relief applies only where customer-supplied goods undergo incidental or ancillary processing and retain their essential identity. The Tribunal held that the supplied components were not merely processed on behalf of the customer but were used to manufacture a distinct final product, toothbrushes. Because the original articles were not returned in the same identity and a new commodity emerged, the activity fell outside Notification No. 119/75-CE. The exemption was therefore unavailable, and duty could not be confined to labour charges alone. Case-Laws Central Excise Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73917