https://www.taxtmi.com/caselaws?id=49792 Processing duty-paid plain glazed tiles into decorated ceramic glazed wall tiles did not amount to manufacture because the operation did not create a commercially different commodity or destroy the identity of the original tiles. The added decoration merely altered appearance, while the basic character and use of the goods remained unchanged. Mere printing or decoration, without change in commercial identity, is insufficient to constitute manufacture. Later tariff deeming provisions were held inapplicable to the period in issue, so the duty demand, confiscation and penalties could not be sustained. en-us Tue, 01 Feb 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49792 Processing duty-paid plain glazed tiles into decorated ceramic glazed wall tiles did not amount to manufacture because the operation did not create a commercially different commodity or destroy the identity of the original tiles. The added decoration merely altered appearance, while the basic character and use of the goods remained unchanged. Mere printing or decoration, without change in commercial identity, is insufficient to constitute manufacture. Later tariff deeming provisions were held inapplicable to the period in issue, so the duty demand, confiscation and penalties could not be sustained. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49792