https://www.taxtmi.com/caselaws?id=165787 Wooden boxes were treated as a distinct excisable product because the factory converted purchased wooden planks into finished boxes only when the planks were assembled and nailed into position. On those facts, the product manufactured was the completed wooden box, not the input planks, and the boxes were held assessable to duty under Tariff Item 68 of the Central Excise Tariff. The lower authorities' view was affirmed and the revision application failed. en-us Mon, 09 Feb 1981 00:00:00 +0530 Tue, 12 Aug 2014 11:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165787 Wooden boxes were treated as a distinct excisable product because the factory converted purchased wooden planks into finished boxes only when the planks were assembled and nailed into position. On those facts, the product manufactured was the completed wooden box, not the input planks, and the boxes were held assessable to duty under Tariff Item 68 of the Central Excise Tariff. The lower authorities' view was affirmed and the revision application failed. Case-Laws Central Excise Mon, 09 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165787