https://www.taxtmi.com/caselaws?id=90509 Cutting and processing wiring harness did not amount to manufacture because the process did not bring into existence a new and distinct commodity. The classification of the goods was not disputed, but the departmental case failed to show that the process altered the substance of the product or changed it into a different article. Mere change in the manufacturing process, without evidence of emergence of a new product, was insufficient to satisfy the test of manufacture. The finding in favour of the assessee was upheld and the departmental appeal was rejected. en-us Thu, 25 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90509 Cutting and processing wiring harness did not amount to manufacture because the process did not bring into existence a new and distinct commodity. The classification of the goods was not disputed, but the departmental case failed to show that the process altered the substance of the product or changed it into a different article. Mere change in the manufacturing process, without evidence of emergence of a new product, was insufficient to satisfy the test of manufacture. The finding in favour of the assessee was upheld and the departmental appeal was rejected. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90509