https://www.taxtmi.com/caselaws?id=88969 The tribunal ruled that converting duty-paid "Araldite" resin into a solution by dissolving it in solvents does not attract additional duty under tariff entry 15A(1). The tribunal held that this conversion does not constitute manufacture under the Central Excises & Salt Act, 1944. It emphasized that charging duty on the resin in a different form would result in double taxation, highlighting that a mere change in form without altering chemical properties typically does not amount to manufacture unless it creates a product with distinct characteristics. The tribunal's decision was supported by legal precedents and a comprehensive analysis of the relevant tariff entry and explanations. en-us Tue, 04 Nov 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88969 The tribunal ruled that converting duty-paid "Araldite" resin into a solution by dissolving it in solvents does not attract additional duty under tariff entry 15A(1). The tribunal held that this conversion does not constitute manufacture under the Central Excises & Salt Act, 1944. It emphasized that charging duty on the resin in a different form would result in double taxation, highlighting that a mere change in form without altering chemical properties typically does not amount to manufacture unless it creates a product with distinct characteristics. The tribunal's decision was supported by legal precedents and a comprehensive analysis of the relevant tariff entry and explanations. Case-Laws Central Excise Tue, 04 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88969