https://www.taxtmi.com/article/detailed?id=559 Whether swaging qualifies as manufacture depends on whether it is incidental to manufacture and imparts a lasting change so that a new finished product with a distinguishable identity emerges. Swaging uses dies to impart permanent folds, profiles or shape changes to metal tubes or bars; where these changes alter form and user-characteristics and create repeatable coded profiles, the process effects a lasting physical transformation and therefore amounts to manufacture under the excise definition. en-us Sat, 14 Nov 2009 00:00:00 +0530 Tue, 04 Jan 2011 18:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=559 Whether swaging qualifies as manufacture depends on whether it is incidental to manufacture and imparts a lasting change so that a new finished product with a distinguishable identity emerges. Swaging uses dies to impart permanent folds, profiles or shape changes to metal tubes or bars; where these changes alter form and user-characteristics and create repeatable coded profiles, the process effects a lasting physical transformation and therefore amounts to manufacture under the excise definition. Articles Central Excise Sat, 14 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=559