https://www.taxtmi.com/caselaws?id=165269 Metallising duty-paid printed polyester film received on job-work basis did not amount to manufacture for excise purposes because the film already fell within the relevant tariff description and the process did not alter its essential character or use. Section 2(f) of the Central Excises and Salt Act, 1944 was not to treat metallising as manufacture in the absence of a specific statutory or tariff note deeming it so. As no fundamentally new excisable product emerged, no excise duty was leviable on the metallising activity. en-us Mon, 10 Sep 1990 00:00:00 +0530 Mon, 16 Jun 2014 14:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165269 Metallising duty-paid printed polyester film received on job-work basis did not amount to manufacture for excise purposes because the film already fell within the relevant tariff description and the process did not alter its essential character or use. Section 2(f) of the Central Excises and Salt Act, 1944 was not to treat metallising as manufacture in the absence of a specific statutory or tariff note deeming it so. As no fundamentally new excisable product emerged, no excise duty was leviable on the metallising activity. Case-Laws Central Excise Mon, 10 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165269