https://www.taxtmi.com/caselaws?id=202237 Limitation for a customs/excise demand must be tested against the statutory relevant date, not the date on which statements were recorded; on the facts stated, the limitation objection failed because the clearances had occurred earlier and the normal period had expired before inspection. Processing purchased nichrome coils by cutting and winding them into heating elements was treated as manufacture because the process produced a distinct commodity with a different name, character and utility. The text applies the character-and-use test and the principle that conversion into a new and marketable product constitutes manufacture. As a result, the duty demand and penalty were sustained on the merits. en-us Fri, 12 Nov 2010 00:00:00 +0530 Fri, 04 Mar 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202237 Limitation for a customs/excise demand must be tested against the statutory relevant date, not the date on which statements were recorded; on the facts stated, the limitation objection failed because the clearances had occurred earlier and the normal period had expired before inspection. Processing purchased nichrome coils by cutting and winding them into heating elements was treated as manufacture because the process produced a distinct commodity with a different name, character and utility. The text applies the character-and-use test and the principle that conversion into a new and marketable product constitutes manufacture. As a result, the duty demand and penalty were sustained on the merits. Case-Laws Central Excise Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202237