https://www.taxtmi.com/caselaws?id=245382 Reprinting customers' logos on duty-paid wrist watches and changing the strap did not amount to manufacture because the process did not bring into existence a new article with a different name, character or use. The essential identity of the goods remained that of wrist watches, and mere intermixing or incidental replacement of parts was insufficient to create a commercially distinct product. The Tribunal applied the settled manufacture test and held that excise duty could not be demanded again on the altered watches. en-us Mon, 12 Mar 2012 00:00:00 +0530 Fri, 28 Mar 2014 06:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245382 Reprinting customers' logos on duty-paid wrist watches and changing the strap did not amount to manufacture because the process did not bring into existence a new article with a different name, character or use. The essential identity of the goods remained that of wrist watches, and mere intermixing or incidental replacement of parts was insufficient to create a commercially distinct product. The Tribunal applied the settled manufacture test and held that excise duty could not be demanded again on the altered watches. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245382