https://www.taxtmi.com/caselaws?id=165812 A cleated and rivetted stack of stampings was treated as manufactured goods because it resulted from a manufacturing process and had distinct commercial identity as goods sold in the market. It was therefore excisable under Section 2(f) of the Central Excises and Salt Act, 1944. For classification, the product was held not to fall under Item 28A because it was a new product with a different name, character and use from stampings, and not under Item 30(4) because further manufacturing was needed before it could be treated as rotors. In the absence of a specific entry, it was placed under the residuary Item 68, and the duty confirmation was restored. en-us Sat, 22 Aug 1981 00:00:00 +0530 Tue, 12 Aug 2014 14:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165812 A cleated and rivetted stack of stampings was treated as manufactured goods because it resulted from a manufacturing process and had distinct commercial identity as goods sold in the market. It was therefore excisable under Section 2(f) of the Central Excises and Salt Act, 1944. For classification, the product was held not to fall under Item 28A because it was a new product with a different name, character and use from stampings, and not under Item 30(4) because further manufacturing was needed before it could be treated as rotors. In the absence of a specific entry, it was placed under the residuary Item 68, and the duty confirmation was restored. Case-Laws Central Excise Sat, 22 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165812