https://www.taxtmi.com/caselaws?id=92384 Where the tariff entry for loudspeakers covered goods "whether or not mounted in their enclosures," mounting duty-paid speakers in wooden or plastic enclosures did not create a new excisable commodity. The activity was treated as mere fitting of an existing product into an enclosure, not a process amounting to manufacture. As the speakers remained the same commodity within the scope of the tariff description, no second levy of duty could be sustained on the mounted form. The demand was rejected and the assessee succeeded. en-us Wed, 04 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 12:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92384 Where the tariff entry for loudspeakers covered goods "whether or not mounted in their enclosures," mounting duty-paid speakers in wooden or plastic enclosures did not create a new excisable commodity. The activity was treated as mere fitting of an existing product into an enclosure, not a process amounting to manufacture. As the speakers remained the same commodity within the scope of the tariff description, no second levy of duty could be sustained on the mounted form. The demand was rejected and the assessee succeeded. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92384