https://www.taxtmi.com/caselaws?id=167002 Re-shelling and re-grooving of worn roller shafts was held to be re-conditioning work that restored usability rather than manufacture. The decisive test applied was whether a new and different article with a distinct name, character or use emerged; because the shafts remained roller shafts before and after treatment, the process merely prolonged their life and did not create a new commercial product. Accordingly, the activity did not fall within the statutory concept of manufacture under Section 2(f), no duty arose under Tariff Item 68, and the show cause notice was discharged. en-us Fri, 27 Apr 1984 00:00:00 +0530 Wed, 03 Dec 2014 11:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167002 Re-shelling and re-grooving of worn roller shafts was held to be re-conditioning work that restored usability rather than manufacture. The decisive test applied was whether a new and different article with a distinct name, character or use emerged; because the shafts remained roller shafts before and after treatment, the process merely prolonged their life and did not create a new commercial product. Accordingly, the activity did not fall within the statutory concept of manufacture under Section 2(f), no duty arose under Tariff Item 68, and the show cause notice was discharged. Case-Laws Central Excise Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167002