https://www.taxtmi.com/caselaws?id=87850 Attaching a header to an aluminium or lead sheet for use as an electrode in electrolysis was held not to amount to manufacture, because the process did not create a new product with a distinct name, character or use, and the item was not shown to be a new marketable commodity. The reasoning also noted that, even if manufacture were assumed, the actual fabrication was carried out by independent job workers, so duty could not be fastened on the appellant on that basis. No excisable commodity emerged and no duty was payable on the electrodes as cleared. en-us Wed, 19 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87850 Attaching a header to an aluminium or lead sheet for use as an electrode in electrolysis was held not to amount to manufacture, because the process did not create a new product with a distinct name, character or use, and the item was not shown to be a new marketable commodity. The reasoning also noted that, even if manufacture were assumed, the actual fabrication was carried out by independent job workers, so duty could not be fastened on the appellant on that basis. No excisable commodity emerged and no duty was payable on the electrodes as cleared. Case-Laws Central Excise Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87850