https://www.taxtmi.com/caselaws?id=2948 Applying the general test of manufacture, coating bare MS pipes with coal tar enamel or polyethylene did not create a new product with a distinct name, character or use, because the goods remained commercially known as MS pipes. The relevant deeming provision in Chapter Note 5 to Chapter 73, as it stood before 18 April 2006, covered only headings 73.04 and 73.05; its extension to heading 73.06 came only by amendment under the Finance Act, 2006 and was not retrospective. The coating process therefore fell outside the pre-amendment deeming fiction, so it did not amount to manufacture during the material period and no excise duty was payable. en-us Wed, 19 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2948 Applying the general test of manufacture, coating bare MS pipes with coal tar enamel or polyethylene did not create a new product with a distinct name, character or use, because the goods remained commercially known as MS pipes. The relevant deeming provision in Chapter Note 5 to Chapter 73, as it stood before 18 April 2006, covered only headings 73.04 and 73.05; its extension to heading 73.06 came only by amendment under the Finance Act, 2006 and was not retrospective. The coating process therefore fell outside the pre-amendment deeming fiction, so it did not amount to manufacture during the material period and no excise duty was payable. Case-Laws Central Excise Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2948