https://www.taxtmi.com/caselaws?id=110331 Cutting, polishing, resin coating and fibreglass reinforcement of duty-paid marble slabs did not create a new and distinct commercially marketable commodity; the essential character remained marble slabs, so the processes did not amount to manufacture and no fresh excise duty arose. The limitation question for the demand on marble tiles from 9 August 1996 onward was remanded for re-examination because departmental knowledge and the effect of the correspondence had to be reconsidered on the facts. The composite penalty was also remanded, as it depended on the final determination of duty and limitation issues. en-us Mon, 06 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 12:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110331 Cutting, polishing, resin coating and fibreglass reinforcement of duty-paid marble slabs did not create a new and distinct commercially marketable commodity; the essential character remained marble slabs, so the processes did not amount to manufacture and no fresh excise duty arose. The limitation question for the demand on marble tiles from 9 August 1996 onward was remanded for re-examination because departmental knowledge and the effect of the correspondence had to be reconsidered on the facts. The composite penalty was also remanded, as it depended on the final determination of duty and limitation issues. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110331