https://www.taxtmi.com/caselaws?id=167475 Mixing duty-paid lead with 0.85% antimony to produce lead alloy ingots did not amount to manufacture of a new excisable product because lead continued to predominate by weight and the alloy remained classifiable as lead under Tariff Item 27A. As the alloy fell within the same tariff item as the base metal, mere admixture with a minor quantity of another metal as a technological necessity did not create a distinct dutiable article. The demand and penalty could not be sustained, and related objections on limitation, proforma credit, and identity of the manufacturer became irrelevant. en-us Fri, 06 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167475 Mixing duty-paid lead with 0.85% antimony to produce lead alloy ingots did not amount to manufacture of a new excisable product because lead continued to predominate by weight and the alloy remained classifiable as lead under Tariff Item 27A. As the alloy fell within the same tariff item as the base metal, mere admixture with a minor quantity of another metal as a technological necessity did not create a distinct dutiable article. The demand and penalty could not be sustained, and related objections on limitation, proforma credit, and identity of the manufacturer became irrelevant. Case-Laws Central Excise Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167475