https://www.taxtmi.com/caselaws?id=116652 Assembly of dragline machine components at the mine site created a new product with a different name, character and use, amounting to manufacture for central excise purposes and placing the goods under Chapter Heading 84.29. The machines were therefore excisable and liable to duty. The claimed exemption under Notification No. 182/87 was unavailable because manufacture took place in an open yard or open area at the mine site, which could not be treated as a workshop situated in the mines. A workshop-specific exemption could not be extended to such site erection, so the exemption claim failed. en-us Thu, 27 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116652 Assembly of dragline machine components at the mine site created a new product with a different name, character and use, amounting to manufacture for central excise purposes and placing the goods under Chapter Heading 84.29. The machines were therefore excisable and liable to duty. The claimed exemption under Notification No. 182/87 was unavailable because manufacture took place in an open yard or open area at the mine site, which could not be treated as a workshop situated in the mines. A workshop-specific exemption could not be extended to such site erection, so the exemption claim failed. Case-Laws Central Excise Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116652