https://www.taxtmi.com/caselaws?id=87658 Mere roughening of aluminium sheets on one side did not amount to manufacture because the process left the sheets' essential character intact and did not produce a new and distinct commercial article. The roughened sheets remained only an intermediate product, requiring further sensitising, coating, exposure and development before becoming lithographic plates. Trade and technical evidence showed that roughened sheets and lithographic plates were commercially and functionally distinct, so the product was neither a lithographic plate at clearance nor a covered aluminium shapes-and-sections product under the notification. The exemption claim therefore failed, applying the settled test that processing amounts to manufacture only when it creates a commercially new product with a different name, character or use. en-us Wed, 26 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87658 Mere roughening of aluminium sheets on one side did not amount to manufacture because the process left the sheets' essential character intact and did not produce a new and distinct commercial article. The roughened sheets remained only an intermediate product, requiring further sensitising, coating, exposure and development before becoming lithographic plates. Trade and technical evidence showed that roughened sheets and lithographic plates were commercially and functionally distinct, so the product was neither a lithographic plate at clearance nor a covered aluminium shapes-and-sections product under the notification. The exemption claim therefore failed, applying the settled test that processing amounts to manufacture only when it creates a commercially new product with a different name, character or use. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87658