https://www.taxtmi.com/caselaws?id=94975 Removal of tin coating from tin-sheet scrap by electrolysis was held not to amount to manufacture because it produced only marginal weight loss and a change in appearance, while the material remained ferrous scrap with the same identity, market description and end-use. As no new and distinct excisable commodity came into existence, duty could not be demanded on the treated scrap. On that footing, confiscation and penalty relating to the scrap were unsustainable and were set aside. The notice also did not demand duty on the tin, and the text states that any duty otherwise payable on tin could still be recovered in law. en-us Sat, 14 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94975 Removal of tin coating from tin-sheet scrap by electrolysis was held not to amount to manufacture because it produced only marginal weight loss and a change in appearance, while the material remained ferrous scrap with the same identity, market description and end-use. As no new and distinct excisable commodity came into existence, duty could not be demanded on the treated scrap. On that footing, confiscation and penalty relating to the scrap were unsustainable and were set aside. The notice also did not demand duty on the tin, and the text states that any duty otherwise payable on tin could still be recovered in law. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94975