https://www.taxtmi.com/caselaws?id=40432 The court upheld the imposition of excise duty on uncut circles of kansi and brass produced in the manufacturing process of utensils. It was determined that the uncut circles constituted circles under the relevant excise duty provision, rejecting the argument that no new substance was created during the process. The court emphasized that the entire manufacturing process, from raw materials to the production of circles, fell within the scope of excise duty. Consequently, the respondents' challenge to the excise duty imposition was dismissed, affirming the validity of the duty on the circles. en-us Fri, 21 Aug 1970 00:00:00 +0530 Fri, 08 Aug 2014 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40432 The court upheld the imposition of excise duty on uncut circles of kansi and brass produced in the manufacturing process of utensils. It was determined that the uncut circles constituted circles under the relevant excise duty provision, rejecting the argument that no new substance was created during the process. The court emphasized that the entire manufacturing process, from raw materials to the production of circles, fell within the scope of excise duty. Consequently, the respondents' challenge to the excise duty imposition was dismissed, affirming the validity of the duty on the circles. Case-Laws Central Excise Fri, 21 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40432