https://www.taxtmi.com/caselaws?id=89392 Processing plain glass bottles into evacuated, sterile, non-pyrogenic siliconized bottles for plasma storage was held to amount to manufacture because the operations created a commercially distinct product with a different name, character and use; the finished goods were therefore treated as a separate excisable product. A duty demand could not be sustained on a classification basis not put to the assessee in the notice, so the demand for the earlier period was set aside. Once the duty demand failed, the penalty also fell away and was cancelled. en-us Fri, 09 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89392 Processing plain glass bottles into evacuated, sterile, non-pyrogenic siliconized bottles for plasma storage was held to amount to manufacture because the operations created a commercially distinct product with a different name, character and use; the finished goods were therefore treated as a separate excisable product. A duty demand could not be sustained on a classification basis not put to the assessee in the notice, so the demand for the earlier period was set aside. Once the duty demand failed, the penalty also fell away and was cancelled. Case-Laws Central Excise Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89392