https://www.taxtmi.com/caselaws?id=102674 Affixing design on nickel perforated cylinders was held not to amount to manufacture because the process merely reproduced the earlier tribunal view that designed cylinders from blank nickel perforated cylinders do not create a new product. The prior ratio, left undisturbed by the Supreme Court, was followed, with the result that no central excise duty was leviable on the process. en-us Thu, 01 Nov 2001 00:00:00 +0530 Wed, 15 Feb 2012 16:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102674 Affixing design on nickel perforated cylinders was held not to amount to manufacture because the process merely reproduced the earlier tribunal view that designed cylinders from blank nickel perforated cylinders do not create a new product. The prior ratio, left undisturbed by the Supreme Court, was followed, with the result that no central excise duty was leviable on the process. Case-Laws Central Excise Thu, 01 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102674