https://www.taxtmi.com/caselaws?id=46498 Grinding and polishing ophthalmic blanks into glass moulds was treated as manufacture because the processed goods were commercially distinct from the raw blanks in name, character and use, with new characteristics and properties. For excise classification, the goods were identified in trade as glass moulds and as articles of glass; the specific glass heading prevailed over Heading 84.80, which was displaced by the exclusion for articles of glass used for technical purposes. The plastic gasket did not alter the essential character of the goods, so classification fell under Heading 70.15 and not Heading 84.80. en-us Wed, 26 Feb 2003 00:00:00 +0530 Sat, 31 Jan 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46498 Grinding and polishing ophthalmic blanks into glass moulds was treated as manufacture because the processed goods were commercially distinct from the raw blanks in name, character and use, with new characteristics and properties. For excise classification, the goods were identified in trade as glass moulds and as articles of glass; the specific glass heading prevailed over Heading 84.80, which was displaced by the exclusion for articles of glass used for technical purposes. The plastic gasket did not alter the essential character of the goods, so classification fell under Heading 70.15 and not Heading 84.80. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46498