https://www.taxtmi.com/caselaws?id=259418 Sterilization of disposable syringes and needles did not amount to manufacture under excise law because manufacture requires a transformation that brings into existence a new commodity with a distinct name, character or use. The Court held that mere cleaning, preservation, or rendering an article fit for more convenient use is insufficient where the original commodity remains essentially the same. Since the syringes and needles were complete articles before sterilization and continued to be the same articles afterward, the process only removed bacteria and improved hygienic usability. Excise duty was therefore not attracted. en-us Thu, 07 May 2015 00:00:00 +0530 Sat, 05 Jan 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259418 Sterilization of disposable syringes and needles did not amount to manufacture under excise law because manufacture requires a transformation that brings into existence a new commodity with a distinct name, character or use. The Court held that mere cleaning, preservation, or rendering an article fit for more convenient use is insufficient where the original commodity remains essentially the same. Since the syringes and needles were complete articles before sterilization and continued to be the same articles afterward, the process only removed bacteria and improved hygienic usability. Excise duty was therefore not attracted. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259418