https://www.taxtmi.com/caselaws?id=84988 Repair, reconditioning and servicing of old electric fans, even with packing of components, testing, relabelling and issue of a new guarantee card, did not amount to manufacture under central excise law because those steps did not bring into existence a new and commercially distinct product. Manufacture requires a process that results in a new article with a distinct name, character and use; mere restoration or servicing of old goods does not satisfy that test. On that basis, the duty demand, confiscation and penalty proceedings could not be sustained, and the order dropping the proceedings was preferred over the contrary view. en-us Wed, 23 Aug 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84988 Repair, reconditioning and servicing of old electric fans, even with packing of components, testing, relabelling and issue of a new guarantee card, did not amount to manufacture under central excise law because those steps did not bring into existence a new and commercially distinct product. Manufacture requires a process that results in a new article with a distinct name, character and use; mere restoration or servicing of old goods does not satisfy that test. On that basis, the duty demand, confiscation and penalty proceedings could not be sustained, and the order dropping the proceedings was preferred over the contrary view. Case-Laws Central Excise Wed, 23 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84988