https://www.taxtmi.com/caselaws?id=86580 A process of assembling Nickel-Cadmium cells into battery packs for walkie-talkie sets was not treated as manufacture absent a clear finding that a new commercially distinct product emerged, so duty on the packs could not be sustained. Microphones cleared with transreceivers were held classifiable under their specific tariff heading, not under a general parts entry, because goods covered by a specific heading must remain there under Section Note 2(a) of Section XVI. The exemption notification applied only from its effective date. Penalty was reconsidered and reduced, giving the assessee only partial relief. en-us Thu, 06 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86580 A process of assembling Nickel-Cadmium cells into battery packs for walkie-talkie sets was not treated as manufacture absent a clear finding that a new commercially distinct product emerged, so duty on the packs could not be sustained. Microphones cleared with transreceivers were held classifiable under their specific tariff heading, not under a general parts entry, because goods covered by a specific heading must remain there under Section Note 2(a) of Section XVI. The exemption notification applied only from its effective date. Penalty was reconsidered and reduced, giving the assessee only partial relief. Case-Laws Central Excise Thu, 06 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86580