https://www.taxtmi.com/caselaws?id=40956 Notification No. 119 of 1975 applied to diamond jewellery made on job work where crude diamonds were supplied, converted into distinct commercial articles, and returned for labour charges only; the petitioner was therefore liable only on job work charges. Affixing the petitioner's seal on already manufactured jewellery and silverware was merely identification and commercial branding, not a process incidental or ancillary to manufacture under section 2(f) of the Central Excises and Salt Act, 1944; excise duty was not leviable on those items. The writ petition succeeded and the excise orders were quashed. en-us Thu, 11 Dec 1980 00:00:00 +0530 Tue, 18 May 2010 14:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40956 Notification No. 119 of 1975 applied to diamond jewellery made on job work where crude diamonds were supplied, converted into distinct commercial articles, and returned for labour charges only; the petitioner was therefore liable only on job work charges. Affixing the petitioner's seal on already manufactured jewellery and silverware was merely identification and commercial branding, not a process incidental or ancillary to manufacture under section 2(f) of the Central Excises and Salt Act, 1944; excise duty was not leviable on those items. The writ petition succeeded and the excise orders were quashed. Case-Laws Central Excise Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40956