https://www.taxtmi.com/caselaws?id=82542 PVC coating of G.I. steel wire was held not to amount to manufacture because the process did not bring into existence a new or commercially distinct product. A mere change in tariff heading was treated as insufficient to alter the character of the goods, and the relevant tariff structure did not treat PVC coating as a declared manufacturing process. The analysis also relied on prior authority that insulation or PVC coating of wire, without emergence of a new product, does not create excisability. On that basis, central excise duty was not payable and the impugned order was found unsustainable. en-us Mon, 03 May 1993 00:00:00 +0530 Tue, 05 Jul 2011 17:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82542 PVC coating of G.I. steel wire was held not to amount to manufacture because the process did not bring into existence a new or commercially distinct product. A mere change in tariff heading was treated as insufficient to alter the character of the goods, and the relevant tariff structure did not treat PVC coating as a declared manufacturing process. The analysis also relied on prior authority that insulation or PVC coating of wire, without emergence of a new product, does not create excisability. On that basis, central excise duty was not payable and the impugned order was found unsustainable. Case-Laws Central Excise Mon, 03 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82542