https://www.taxtmi.com/caselaws?id=117564 Assembling imported tubes, connectors, filters, caps and allied components into a ready-to-use custom pack for heart surgery amounted to manufacture because the process produced a commercially different product with a distinct identity, name, character and use. The bulk imported items could not be used as such for the intended surgical purpose, and cutting, joining, packing and sterilisation transformed them into a specific medical pack whose components no longer retained separate commercial identity for that purpose. Internal literature and manufacturing flow documents were treated as confirming the manufacturing activity. On that basis, the custom pack was classifiable as excisable goods and the duty demand was set aside. en-us Mon, 03 Apr 2006 00:00:00 +0530 Tue, 12 Mar 2024 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117564 Assembling imported tubes, connectors, filters, caps and allied components into a ready-to-use custom pack for heart surgery amounted to manufacture because the process produced a commercially different product with a distinct identity, name, character and use. The bulk imported items could not be used as such for the intended surgical purpose, and cutting, joining, packing and sterilisation transformed them into a specific medical pack whose components no longer retained separate commercial identity for that purpose. Internal literature and manufacturing flow documents were treated as confirming the manufacturing activity. On that basis, the custom pack was classifiable as excisable goods and the duty demand was set aside. Case-Laws Central Excise Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117564