https://www.taxtmi.com/caselaws?id=94785 Testing, skin-board packing and common clearance of automotive chains, connecting links and sprockets did not amount to manufacture because the goods retained their separate identity, character and use. The activity at the appellant's unit involved only further quality checks, application of a logo and packing for marketing, with no physical or chemical transformation and no emergence of a new marketable article. The packed items continued to consist of independently usable components, and trade did not treat the common kit as a new product. No new excisable product arose, so the demand and classification as a transmission kit failed. en-us Tue, 10 Aug 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94785 Testing, skin-board packing and common clearance of automotive chains, connecting links and sprockets did not amount to manufacture because the goods retained their separate identity, character and use. The activity at the appellant's unit involved only further quality checks, application of a logo and packing for marketing, with no physical or chemical transformation and no emergence of a new marketable article. The packed items continued to consist of independently usable components, and trade did not treat the common kit as a new product. No new excisable product arose, so the demand and classification as a transmission kit failed. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94785