https://www.taxtmi.com/caselaws?id=92404 Engraving and re-engraving of copper rollers was treated as manufacture because the process imparted commercial value and produced a marketable product, not a mere repair. The Tribunal also found that the work was done in the appellants' factory through hired labour, with no basis to treat the worker as an independent contractor, so the appellants were manufacturers. Because the activity was not disclosed through a classification list or licence, suppression was established and the extended period of limitation applied, sustaining the duty demand. en-us Wed, 25 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 14:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92404 Engraving and re-engraving of copper rollers was treated as manufacture because the process imparted commercial value and produced a marketable product, not a mere repair. The Tribunal also found that the work was done in the appellants' factory through hired labour, with no basis to treat the worker as an independent contractor, so the appellants were manufacturers. Because the activity was not disclosed through a classification list or licence, suppression was established and the extended period of limitation applied, sustaining the duty demand. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92404