https://www.taxtmi.com/caselaws?id=92852 Printing on duty-paid plain plastic film does not amount to manufacture where the film retains its basic identity and no distinct commercial commodity comes into existence. Applying Chapter Note 10 to Chapter 39 of the Central Excise Tariff and the settled test of whether a process creates a new product or destroys the original commodity's identity, the printed film was treated as plain plastic film in substance. The activity was therefore held not to give rise to a new excisable commodity liable to duty under Chapter 39. en-us Fri, 07 Jan 2000 00:00:00 +0530 Sat, 05 Nov 2011 15:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92852 Printing on duty-paid plain plastic film does not amount to manufacture where the film retains its basic identity and no distinct commercial commodity comes into existence. Applying Chapter Note 10 to Chapter 39 of the Central Excise Tariff and the settled test of whether a process creates a new product or destroys the original commodity's identity, the printed film was treated as plain plastic film in substance. The activity was therefore held not to give rise to a new excisable commodity liable to duty under Chapter 39. Case-Laws Central Excise Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92852