https://www.taxtmi.com/caselaws?id=41021 Mere insulation of bare copper and aluminium strips with glass-fibre, paper, cloth or enamel does not amount to manufacture unless the process brings into existence a commercially distinct article with a new identity. The insulation only improved the utility of the existing strips as conductors and did not alter their basic commercial character. As the goods remained copper or aluminium strips in substance, they were not assessable under the residuary tariff item. Insulated copper strips fell under Tariff Item 26A(2) and insulated aluminium strips under Tariff Item 27(b), and resort to Tariff Item 68 was rejected. en-us Sat, 03 Oct 1981 00:00:00 +0530 Thu, 20 May 2010 11:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41021 Mere insulation of bare copper and aluminium strips with glass-fibre, paper, cloth or enamel does not amount to manufacture unless the process brings into existence a commercially distinct article with a new identity. The insulation only improved the utility of the existing strips as conductors and did not alter their basic commercial character. As the goods remained copper or aluminium strips in substance, they were not assessable under the residuary tariff item. Insulated copper strips fell under Tariff Item 26A(2) and insulated aluminium strips under Tariff Item 27(b), and resort to Tariff Item 68 was rejected. Case-Laws Central Excise Sat, 03 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41021