https://www.taxtmi.com/caselaws?id=165877 The court held that repairing transformers does not amount to manufacturing under Tariff Item 68. The petitioners successfully argued that repair work does not create a new product with a different name and use, distinguishing it from manufacturing. The court emphasized the commercial disparity between repair and manufacture under Central Excise Law, ruling that duty liability only applies to manufacturing. As the repair process did not constitute manufacturing, no duty was imposed on the repairs as long as new components and materials used fulfilled their duty obligations. en-us Thu, 15 Jul 1982 00:00:00 +0530 Thu, 14 Aug 2014 12:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165877 The court held that repairing transformers does not amount to manufacturing under Tariff Item 68. The petitioners successfully argued that repair work does not create a new product with a different name and use, distinguishing it from manufacturing. The court emphasized the commercial disparity between repair and manufacture under Central Excise Law, ruling that duty liability only applies to manufacturing. As the repair process did not constitute manufacturing, no duty was imposed on the repairs as long as new components and materials used fulfilled their duty obligations. Case-Laws Central Excise Thu, 15 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165877