https://www.taxtmi.com/caselaws?id=109882 Manufacture arises only when a process brings into existence a new and distinct commercially identifiable commodity with a different name, character or use; mere reduction in width or dimensional alteration is insufficient. Applying that test, slitting and cutting hot-rolled and cold-rolled steel coils into narrower strips did not create a new product, and tariff classification alone did not prove manufacture. The same reasoning applied to cutting and slitting plastic laminating sheets and metallized polyester films into smaller widths, because the process only changed dimensions and did not establish a distinct commercial identity. Duty, penalty and allied demands based on alleged manufacture were therefore unsustainable. en-us Fri, 13 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109882 Manufacture arises only when a process brings into existence a new and distinct commercially identifiable commodity with a different name, character or use; mere reduction in width or dimensional alteration is insufficient. Applying that test, slitting and cutting hot-rolled and cold-rolled steel coils into narrower strips did not create a new product, and tariff classification alone did not prove manufacture. The same reasoning applied to cutting and slitting plastic laminating sheets and metallized polyester films into smaller widths, because the process only changed dimensions and did not establish a distinct commercial identity. Duty, penalty and allied demands based on alleged manufacture were therefore unsustainable. Case-Laws Central Excise Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109882