https://www.taxtmi.com/caselaws?id=165624 Cutting and polishing rough diamonds was treated as not amounting to manufacture because the process did not change the character or constitution of the diamonds and no new commodity emerged. On that same basis, the resulting cut and polished diamonds were held not to fall within Item 68 of the Central Excise Tariff. The assessee was therefore entitled to relief. en-us Fri, 20 Jan 1978 00:00:00 +0530 Mon, 04 Aug 2014 11:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165624 Cutting and polishing rough diamonds was treated as not amounting to manufacture because the process did not change the character or constitution of the diamonds and no new commodity emerged. On that same basis, the resulting cut and polished diamonds were held not to fall within Item 68 of the Central Excise Tariff. The assessee was therefore entitled to relief. Case-Laws Central Excise Fri, 20 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165624