https://www.taxtmi.com/caselaws?id=256086 The Tribunal ruled in favor of the appellant, holding that the fixation of glass and metal/rubber products in doors, windows, and frames did not constitute further manufacture necessitating additional duty payment. It was determined that the original identity of the products was maintained even after the additional fixations, and the activities did not alter the essential nature or purpose of the goods. The decision emphasized that the initial taxation upon manufacture sufficed, and the subsequent fixations did not create new products triggering additional duty liabilities. en-us Wed, 26 Feb 2014 00:00:00 +0530 Tue, 03 Feb 2015 06:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256086 The Tribunal ruled in favor of the appellant, holding that the fixation of glass and metal/rubber products in doors, windows, and frames did not constitute further manufacture necessitating additional duty payment. It was determined that the original identity of the products was maintained even after the additional fixations, and the activities did not alter the essential nature or purpose of the goods. The decision emphasized that the initial taxation upon manufacture sufficed, and the subsequent fixations did not create new products triggering additional duty liabilities. Case-Laws Central Excise Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256086