https://www.taxtmi.com/caselaws?id=166783 Processing steel tubes into rings through machining, turning and related operations creates outer races with a distinct name, character and use, amounting to manufacture. Such goods remain excisable under the residuary tariff entry even if further processing occurs at the buyer's factory, production is to special specifications, or sales are limited rather than made to the general public. Awareness of excisability, failure to seek classification or clarification, and evidence suggesting concealed removal support a finding of contravention and penalty for evasion. Duty liability on the outer races and the associated penalty were sustained, and the appeal failed. en-us Thu, 29 Sep 1983 00:00:00 +0530 Tue, 04 Nov 2014 18:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166783 Processing steel tubes into rings through machining, turning and related operations creates outer races with a distinct name, character and use, amounting to manufacture. Such goods remain excisable under the residuary tariff entry even if further processing occurs at the buyer's factory, production is to special specifications, or sales are limited rather than made to the general public. Awareness of excisability, failure to seek classification or clarification, and evidence suggesting concealed removal support a finding of contravention and penalty for evasion. Duty liability on the outer races and the associated penalty were sustained, and the appeal failed. Case-Laws Central Excise Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166783