https://www.taxtmi.com/caselaws?id=44767 SC allowed the assesse's appeal, holding that printing on glass bottles does not amount to "manufacture" under Section 2(f) of the Central Excise Act. Applying a two-fold test-whether the process creates a different commercial commodity or renders the original commodity useless without it-the Court found plain bottles remain commercially usable and their basic character unchanged by printing. Levying excise twice (on plain bottles at factory gate and again on printed bottles) would result in double taxation not supported by the Act; the Appellate Tribunal's contrary view was reversed. en-us Tue, 09 Dec 1997 00:00:00 +0530 Sat, 11 Oct 2025 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44767 SC allowed the assesse's appeal, holding that printing on glass bottles does not amount to "manufacture" under Section 2(f) of the Central Excise Act. Applying a two-fold test-whether the process creates a different commercial commodity or renders the original commodity useless without it-the Court found plain bottles remain commercially usable and their basic character unchanged by printing. Levying excise twice (on plain bottles at factory gate and again on printed bottles) would result in double taxation not supported by the Act; the Appellate Tribunal's contrary view was reversed. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44767