https://www.taxtmi.com/caselaws?id=165643 Spot welding cable made from copper wire rope with metal fittings was treated as a new and distinct product, so it remained dutiable under the Central Excise Tariff even though some input material had already suffered duty. Customs tariff treatment did not control Central Excise classification, and the contention that no manufacture occurred was rejected. On penalties and confiscation, the Board found no basis for clandestine removal because the activity had been disclosed to the department, so the adverse penal order was not sustained. en-us Fri, 18 Apr 1980 00:00:00 +0530 Tue, 05 Aug 2014 10:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165643 Spot welding cable made from copper wire rope with metal fittings was treated as a new and distinct product, so it remained dutiable under the Central Excise Tariff even though some input material had already suffered duty. Customs tariff treatment did not control Central Excise classification, and the contention that no manufacture occurred was rejected. On penalties and confiscation, the Board found no basis for clandestine removal because the activity had been disclosed to the department, so the adverse penal order was not sustained. Case-Laws Central Excise Fri, 18 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165643