https://www.taxtmi.com/caselaws?id=95440 Assembling the modular terminal rosette from components was treated as manufacture because the fixed and connected parts emerged as a distinct functional telephone junction box with a different identity, use and character; the fact that both the inputs and finished article fell within the same tariff entry did not prevent that conclusion. The remaining disputes were not finally decided and were remitted for de novo adjudication, with the assessee permitted to raise all contentions, including limitation, before the original authority. The finding on manufacture was affirmed, while other issues were left open for fresh consideration. en-us Wed, 24 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 14:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95440 Assembling the modular terminal rosette from components was treated as manufacture because the fixed and connected parts emerged as a distinct functional telephone junction box with a different identity, use and character; the fact that both the inputs and finished article fell within the same tariff entry did not prevent that conclusion. The remaining disputes were not finally decided and were remitted for de novo adjudication, with the assessee permitted to raise all contentions, including limitation, before the original authority. The finding on manufacture was affirmed, while other issues were left open for fresh consideration. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95440