https://www.taxtmi.com/caselaws?id=42141 The court upheld the constitutional validity of the amendments to Section 2(f) and Tariff Item 27 of the Central Excise Act, including lacquering and printing processes in the definition of 'manufacture' for aluminium containers. It concluded that these processes result in a new product and should be considered in the assessable value for excise duty. The court's decision aligned with the Supreme Court's ruling in Empire Industries Ltd. v. Union of India, affirming that lacquering and printing on aluminium tubes constitute 'manufacture'. The writ petition challenging the amendments was dismissed. en-us Sat, 30 Jan 1988 00:00:00 +0530 Wed, 09 Jun 2010 13:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42141 The court upheld the constitutional validity of the amendments to Section 2(f) and Tariff Item 27 of the Central Excise Act, including lacquering and printing processes in the definition of 'manufacture' for aluminium containers. It concluded that these processes result in a new product and should be considered in the assessable value for excise duty. The court's decision aligned with the Supreme Court's ruling in Empire Industries Ltd. v. Union of India, affirming that lacquering and printing on aluminium tubes constitute 'manufacture'. The writ petition challenging the amendments was dismissed. Case-Laws Central Excise Sat, 30 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42141