https://www.taxtmi.com/caselaws?id=74972 Cutting tanned leather into customer-specified lengths and straps did not amount to manufacture because the process did not alter the essential character of the leather or bring into existence a new, distinct commercially identifiable product. The cut pieces retained their identity as tanned leather straps, so classification could not be changed on the footing of manufacture under Section 2(f). The exemption applicable to tanning industry goods therefore remained available, and the Revenue's challenge failed. en-us Tue, 22 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74972 Cutting tanned leather into customer-specified lengths and straps did not amount to manufacture because the process did not alter the essential character of the leather or bring into existence a new, distinct commercially identifiable product. The cut pieces retained their identity as tanned leather straps, so classification could not be changed on the footing of manufacture under Section 2(f). The exemption applicable to tanning industry goods therefore remained available, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74972