https://www.taxtmi.com/caselaws?id=88500 Drilling a hole in duty-paid tab seals and inserting a plastic washer was treated as a manufacturing process because it produced a commercially distinct finished article, namely a seal with washer. The resulting commodity was held to be different from the input, so excise duty remained leviable on the finished product even though both the base product and final product fell under the same tariff sub-heading. The document states that manufacture had occurred and that duty was lawfully chargeable again on the processed article. en-us Wed, 31 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88500 Drilling a hole in duty-paid tab seals and inserting a plastic washer was treated as a manufacturing process because it produced a commercially distinct finished article, namely a seal with washer. The resulting commodity was held to be different from the input, so excise duty remained leviable on the finished product even though both the base product and final product fell under the same tariff sub-heading. The document states that manufacture had occurred and that duty was lawfully chargeable again on the processed article. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88500