https://www.taxtmi.com/caselaws?id=93600 Merely cutting PVC tubing and pipes to specified sizes, without further processing, does not amount to manufacture of vacuum cleaner parts. The record showed only cut tubings and pipes, and did not establish narrowing, broadening, drilling, or any other conversion into finished parts; if any such work was done, it was by the purchaser. In the absence of a new and distinct marketable product, classification under heading 85.09 was not justified, and the duty demand and penalty were held unsustainable. The materials remained classifiable as tubes and pipes under chapter 39. en-us Tue, 23 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93600 Merely cutting PVC tubing and pipes to specified sizes, without further processing, does not amount to manufacture of vacuum cleaner parts. The record showed only cut tubings and pipes, and did not establish narrowing, broadening, drilling, or any other conversion into finished parts; if any such work was done, it was by the purchaser. In the absence of a new and distinct marketable product, classification under heading 85.09 was not justified, and the duty demand and penalty were held unsustainable. The materials remained classifiable as tubes and pipes under chapter 39. Case-Laws Central Excise Tue, 23 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93600