https://www.taxtmi.com/caselaws?id=202407 Drawing copper wire to a thinner gauge, followed by annealing and lacquering with enamel, amounted to manufacture because the process produced a commercially distinct commodity with a different identity from the raw material. That challenge failed. On the alleged clandestine removal demand, the quantification could not stand without accounting for the known loss factor inherent in the process and the scrap generated. The duty liability therefore required limited reconsideration on the existing record after hearing both sides, and the matter was remanded for re-quantification on that basis. en-us Thu, 13 May 2010 00:00:00 +0530 Tue, 22 Mar 2011 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202407 Drawing copper wire to a thinner gauge, followed by annealing and lacquering with enamel, amounted to manufacture because the process produced a commercially distinct commodity with a different identity from the raw material. That challenge failed. On the alleged clandestine removal demand, the quantification could not stand without accounting for the known loss factor inherent in the process and the scrap generated. The duty liability therefore required limited reconsideration on the existing record after hearing both sides, and the matter was remanded for re-quantification on that basis. Case-Laws Central Excise Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202407