https://www.taxtmi.com/caselaws?id=295825 Imported corks subjected to cleaning, steaming, branding, chemical treatment and drying did not become a new and different manufactured article. The statutory concept of manufacture requires transformation into an article with a distinctive name, character or use, not merely change, treatment, labor or manipulation. Because the corks remained corks and were only prepared for use in bottling beer, they did not qualify as articles manufactured in the United States from imported materials for drawback purposes. The drawback claim was therefore not sustainable. en-us Mon, 06 Jan 1908 00:00:00 +0530 Mon, 21 Jun 2021 16:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295825 Imported corks subjected to cleaning, steaming, branding, chemical treatment and drying did not become a new and different manufactured article. The statutory concept of manufacture requires transformation into an article with a distinctive name, character or use, not merely change, treatment, labor or manipulation. Because the corks remained corks and were only prepared for use in bottling beer, they did not qualify as articles manufactured in the United States from imported materials for drawback purposes. The drawback claim was therefore not sustainable. Case-Laws Central Excise Mon, 06 Jan 1908 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295825