https://www.taxtmi.com/caselaws?id=42282 A process is treated as manufacture for excise only if it creates a new commercially distinct product or is truly incidental or ancillary to completion of manufacture. Mere lacquering or printing of plain aluminium containers, done after manufacture for salability, does not satisfy that test. Parliament cannot, by deeming fiction in tariff amendments, convert a non-manufacturing process into manufacture where no commercial transformation exists, because excise competence under Entry 84 extends only to goods manufactured or produced in India. The impugned amendments and tariff provisions were therefore held ultra vires for want of legislative competence, with consequential relief. en-us Thu, 23 Jul 1987 00:00:00 +0530 Thu, 10 Jun 2010 12:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42282 A process is treated as manufacture for excise only if it creates a new commercially distinct product or is truly incidental or ancillary to completion of manufacture. Mere lacquering or printing of plain aluminium containers, done after manufacture for salability, does not satisfy that test. Parliament cannot, by deeming fiction in tariff amendments, convert a non-manufacturing process into manufacture where no commercial transformation exists, because excise competence under Entry 84 extends only to goods manufactured or produced in India. The impugned amendments and tariff provisions were therefore held ultra vires for want of legislative competence, with consequential relief. Case-Laws Central Excise Thu, 23 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42282