https://www.taxtmi.com/caselaws?id=178878 Electroplating, gold plating and lacquering on imitation jewellery supplied for job work do not amount to manufacture under section 2(f) of the Central Excise Act, 1944 unless the process brings into existence a new and distinct commercial commodity. The Tribunal applied the settled test of emergence of a new product and treated mere ornamentation or coating as insufficient to create a separate marketable identity. On that basis, the plated jewellery remained the same article of jewellery, and the substantive issue was resolved against the Revenue. en-us Mon, 02 Mar 2009 00:00:00 +0530 Mon, 15 Feb 2016 16:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178878 Electroplating, gold plating and lacquering on imitation jewellery supplied for job work do not amount to manufacture under section 2(f) of the Central Excise Act, 1944 unless the process brings into existence a new and distinct commercial commodity. The Tribunal applied the settled test of emergence of a new product and treated mere ornamentation or coating as insufficient to create a separate marketable identity. On that basis, the plated jewellery remained the same article of jewellery, and the substantive issue was resolved against the Revenue. Case-Laws Central Excise Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178878