https://www.taxtmi.com/caselaws?id=87639 Fitment of an FRP body kit on a duty-paid chassis did not amount to manufacture because the chassis remained identifiable as a motor vehicle and no new, distinct commodity came into existence. Applying the common parlance and market identity test, the activity was treated as body building on an existing chassis rather than manufacture of a motor vehicle. As the FRP body components were already separately duty-paid before fitment, no further excise duty was payable on the activity. en-us Tue, 18 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87639 Fitment of an FRP body kit on a duty-paid chassis did not amount to manufacture because the chassis remained identifiable as a motor vehicle and no new, distinct commodity came into existence. Applying the common parlance and market identity test, the activity was treated as body building on an existing chassis rather than manufacture of a motor vehicle. As the FRP body components were already separately duty-paid before fitment, no further excise duty was payable on the activity. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87639