https://www.taxtmi.com/caselaws?id=49768 The Tribunal held that the assembly of aluminum card cans from parts did not amount to manufacturing for excise duty purposes as it did not result in a new product with a different character or use. Since the appellant did not conduct the assembly work themselves and ordered complete card cans from a supplier, any duty payable should be demanded from the contractor who assembled the goods, not the appellant. Consequently, the appeal was allowed in favor of the appellant. en-us Tue, 01 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49768 The Tribunal held that the assembly of aluminum card cans from parts did not amount to manufacturing for excise duty purposes as it did not result in a new product with a different character or use. Since the appellant did not conduct the assembly work themselves and ordered complete card cans from a supplier, any duty payable should be demanded from the contractor who assembled the goods, not the appellant. Consequently, the appeal was allowed in favor of the appellant. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49768