https://www.taxtmi.com/caselaws?id=86967 The Tribunal allowed the appeal, setting aside the Commissioner's order and reinstating the Assistant Commissioner's decision. It held that the respondent's activities constituted "manufacture," resulting in products with a new commercial identity classified under sub-heading 7613.90 of the Central Excise Tariff Act. The Tribunal rejected the claim for exemption under Notification 187/84, as the products did not meet the criteria for the specific sub-headings required. en-us Tue, 13 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86967 The Tribunal allowed the appeal, setting aside the Commissioner's order and reinstating the Assistant Commissioner's decision. It held that the respondent's activities constituted "manufacture," resulting in products with a new commercial identity classified under sub-heading 7613.90 of the Central Excise Tariff Act. The Tribunal rejected the claim for exemption under Notification 187/84, as the products did not meet the criteria for the specific sub-headings required. Case-Laws Central Excise Tue, 13 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86967