https://www.taxtmi.com/caselaws?id=107459 Fixing high density polyethylene lining on the inner surface of pipes did not amount to manufacture because the process did not bring into existence a new and distinct commodity with a different name, character and use. Although the lining improved resistance to corrosion, abrasion and chemical action, the essential function of the goods remained transportation of liquids or gases, and their basic identity as pipes was unchanged. Mere improvement in utility or suitability is insufficient to constitute manufacture. en-us Thu, 23 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107459 Fixing high density polyethylene lining on the inner surface of pipes did not amount to manufacture because the process did not bring into existence a new and distinct commodity with a different name, character and use. Although the lining improved resistance to corrosion, abrasion and chemical action, the essential function of the goods remained transportation of liquids or gases, and their basic identity as pipes was unchanged. Mere improvement in utility or suitability is insufficient to constitute manufacture. Case-Laws Central Excise Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107459