https://www.taxtmi.com/caselaws?id=74687 Covering bare copper or aluminium wires with cotton, paper or glass fibre was not treated as manufacture creating a new excisable commodity for a second levy under Item 33-B of the Central Excise Tariff. The coated wires remained within the same tariff scheme, and the insulation or covering was regarded as incidental or ancillary to completion of the product. Because the wires had already suffered duty as bare wires, they could not be charged again merely due to further processing. They also did not fall within Item 33-B(i) due to their cross-sectional area, and could not be taxed again under the residual Item 33-B(ii). en-us Wed, 18 Mar 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74687 Covering bare copper or aluminium wires with cotton, paper or glass fibre was not treated as manufacture creating a new excisable commodity for a second levy under Item 33-B of the Central Excise Tariff. The coated wires remained within the same tariff scheme, and the insulation or covering was regarded as incidental or ancillary to completion of the product. Because the wires had already suffered duty as bare wires, they could not be charged again merely due to further processing. They also did not fall within Item 33-B(i) due to their cross-sectional area, and could not be taxed again under the residual Item 33-B(ii). Case-Laws Central Excise Wed, 18 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74687