https://www.taxtmi.com/caselaws?id=77012 Manufacture under excise law requires a process that brings into existence a commercially distinct product with a new name, character or use; mere change, processing or value addition is insufficient. Cutting, stitching and fixing eyelets on tarpaulin fabric to make tarpaulin made-ups did not transform the material into a new and different article, because it remained tarpaulin fabric in another form and was not commercially distinct from the original fabric. Classification under a tariff heading alone did not establish manufacture. No central excise duty was leviable on the tarpaulin made-ups. en-us Wed, 04 Aug 2010 00:00:00 +0530 Sat, 07 Dec 2013 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77012 Manufacture under excise law requires a process that brings into existence a commercially distinct product with a new name, character or use; mere change, processing or value addition is insufficient. Cutting, stitching and fixing eyelets on tarpaulin fabric to make tarpaulin made-ups did not transform the material into a new and different article, because it remained tarpaulin fabric in another form and was not commercially distinct from the original fabric. Classification under a tariff heading alone did not establish manufacture. No central excise duty was leviable on the tarpaulin made-ups. Case-Laws Central Excise Wed, 04 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77012