https://www.taxtmi.com/caselaws?id=41042 Inter-twining cotton yarn with nylon yarn to produce weft or twinkle yarn did not amount to manufacture because the process did not create a commercially distinct commodity with a separate identity, name, character or use. The materials remained identifiable as duty-paid yarns, and the resulting product was not shown to be known in trade as a separate commercial product. The essential test under Section 2(f) was therefore not met, so classification under Tariff Item 18E could not be sustained and the duty demand and connected proceedings were unsustainable. en-us Wed, 07 Oct 1981 00:00:00 +0530 Thu, 20 May 2010 12:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41042 Inter-twining cotton yarn with nylon yarn to produce weft or twinkle yarn did not amount to manufacture because the process did not create a commercially distinct commodity with a separate identity, name, character or use. The materials remained identifiable as duty-paid yarns, and the resulting product was not shown to be known in trade as a separate commercial product. The essential test under Section 2(f) was therefore not met, so classification under Tariff Item 18E could not be sustained and the duty demand and connected proceedings were unsustainable. Case-Laws Central Excise Wed, 07 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41042