https://www.taxtmi.com/caselaws?id=90648 Replacement of the compressor and other upgrades in an already duty-paid chilling plant did not bring into existence a new excisable product, so no fresh duty was payable. Mere enhancement of the existing plant by value addition was insufficient to constitute manufacture unless a distinct excisable article emerged. The chilling plant also retained its character as an integral component of the printing machinery because it was designed to maintain the temperature required for printing operations, so classification under Heading 84.80 for refrigerating machinery was not justified. The assessment and classification adopted in the adjudication order were therefore unsustainable, and relief followed for the appellants. en-us Fri, 10 Jul 1998 00:00:00 +0530 Mon, 10 Oct 2011 15:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90648 Replacement of the compressor and other upgrades in an already duty-paid chilling plant did not bring into existence a new excisable product, so no fresh duty was payable. Mere enhancement of the existing plant by value addition was insufficient to constitute manufacture unless a distinct excisable article emerged. The chilling plant also retained its character as an integral component of the printing machinery because it was designed to maintain the temperature required for printing operations, so classification under Heading 84.80 for refrigerating machinery was not justified. The assessment and classification adopted in the adjudication order were therefore unsustainable, and relief followed for the appellants. Case-Laws Central Excise Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90648