https://www.taxtmi.com/caselaws?id=185133 Packing duty-paid components into a cable jointing kit did not amount to manufacture because the components retained their identity and were not transformed into a new commercially distinct product with a different name, character and use; the kit was therefore not dutiable on that basis. The extended period of limitation was also unavailable because the demand rested on a departmental circular issued amid acknowledged doubt on excisability and the assessee acted under a bona fide belief that the process was not manufacture, so suppression with intent to evade duty was not established. The duty demand and penalty were consequently unsustainable. en-us Tue, 25 Aug 1998 00:00:00 +0530 Mon, 01 Aug 2016 17:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185133 Packing duty-paid components into a cable jointing kit did not amount to manufacture because the components retained their identity and were not transformed into a new commercially distinct product with a different name, character and use; the kit was therefore not dutiable on that basis. The extended period of limitation was also unavailable because the demand rested on a departmental circular issued amid acknowledged doubt on excisability and the assessee acted under a bona fide belief that the process was not manufacture, so suppression with intent to evade duty was not established. The duty demand and penalty were consequently unsustainable. Case-Laws Central Excise Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185133