https://www.taxtmi.com/caselaws?id=94759 Braided PVC hose was treated as a reinforced hose, not a multilayer plastic laminated tube, because multilayer tubes and braided hoses are technologically distinct; the Revenue produced no contrary expert evidence, so the hose qualified for exemption under Notification No. 53/88-C.E. Fixing bought-out duty-paid metal fittings on stainless steel corrugated flexible hose did not change its identity, use, or essential characteristics, and therefore did not amount to manufacture under Section 2(1) of the Central Excises and Salt Act, 1944. The operative principle is that reinforcement braid or attached fittings do not create a new excisable commodity unless the process yields a distinct commercial product. en-us Tue, 07 Apr 1998 00:00:00 +0530 Sat, 03 Dec 2011 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94759 Braided PVC hose was treated as a reinforced hose, not a multilayer plastic laminated tube, because multilayer tubes and braided hoses are technologically distinct; the Revenue produced no contrary expert evidence, so the hose qualified for exemption under Notification No. 53/88-C.E. Fixing bought-out duty-paid metal fittings on stainless steel corrugated flexible hose did not change its identity, use, or essential characteristics, and therefore did not amount to manufacture under Section 2(1) of the Central Excises and Salt Act, 1944. The operative principle is that reinforcement braid or attached fittings do not create a new excisable commodity unless the process yields a distinct commercial product. Case-Laws Central Excise Tue, 07 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94759