https://www.taxtmi.com/caselaws?id=94839 Mounting duty-paid carbide tool tips on steel shanks by brazing, followed by grinding to customer specifications, was treated as manufacture because the resulting brazed carbide-tipped tools were commercially distinct from the purchased tips. A circular on grinding unground tool tips did not apply to this process, as it covered only actual users grinding unground tips in their own factories before mounting them. Non-disclosure of the brazing activity in classification lists amounted to wilful misstatement with intent to evade duty, so the extended limitation period was available. Confiscation of land and building was, however, found unjustified and was set aside. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94839 Mounting duty-paid carbide tool tips on steel shanks by brazing, followed by grinding to customer specifications, was treated as manufacture because the resulting brazed carbide-tipped tools were commercially distinct from the purchased tips. A circular on grinding unground tool tips did not apply to this process, as it covered only actual users grinding unground tips in their own factories before mounting them. Non-disclosure of the brazing activity in classification lists amounted to wilful misstatement with intent to evade duty, so the extended limitation period was available. Confiscation of land and building was, however, found unjustified and was set aside. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94839