https://www.taxtmi.com/caselaws?id=89860 Temporarily removing the imported engines from forklift trucks and fitting locally manufactured engines for testing and exhibition did not create a new commercially distinct product. The goods remained the same imported forklift trucks throughout, and the original parts were later restored. Because no process of manufacture resulting in a new excisable commodity was established, the activity did not amount to manufacture and no additional duty was payable on the forklift trucks. en-us Tue, 08 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89860 Temporarily removing the imported engines from forklift trucks and fitting locally manufactured engines for testing and exhibition did not create a new commercially distinct product. The goods remained the same imported forklift trucks throughout, and the original parts were later restored. Because no process of manufacture resulting in a new excisable commodity was established, the activity did not amount to manufacture and no additional duty was payable on the forklift trucks. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89860