https://www.taxtmi.com/caselaws?id=100579 Conversion of duty-paid pipes into bevelled bends, reducers and tee pieces was treated as a mere change in shape and size for specific use, not as manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Because the fittings remained pipes or tubes in substance and continued to perform the same basic function, no new and distinct excisable product arose and further excise duty was not leviable. The later tariff classification did not change this position, since no new definition of manufacture displaced the principle applied from the Supreme Court authority relied on by the Tribunal. en-us Fri, 11 Aug 2000 00:00:00 +0530 Fri, 03 Feb 2012 12:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100579 Conversion of duty-paid pipes into bevelled bends, reducers and tee pieces was treated as a mere change in shape and size for specific use, not as manufacture under Section 2(f) of the Central Excises and Salt Act, 1944. Because the fittings remained pipes or tubes in substance and continued to perform the same basic function, no new and distinct excisable product arose and further excise duty was not leviable. The later tariff classification did not change this position, since no new definition of manufacture displaced the principle applied from the Supreme Court authority relied on by the Tribunal. Case-Laws Central Excise Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100579