https://www.taxtmi.com/caselaws?id=49817 Cutting imported filter paper into membrane disc filters was held to amount to manufacture because the process created a distinct product with a new name, character and use, making the goods classifiable as excisable membrane disc filters under sub-heading 8421.00. Use of another person's brand name on the goods or their packing was treated as sufficient to deny small scale exemption under Notification No. 175/86, since the brand owner was not shown to have assigned the name to the assessee and the clearances were not eligible for that benefit. Non-disclosure of the brand use also justified invocation of the extended period of limitation. The duty demand was sustained, with only a limited reduction in penalty. en-us Mon, 22 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 16:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49817 Cutting imported filter paper into membrane disc filters was held to amount to manufacture because the process created a distinct product with a new name, character and use, making the goods classifiable as excisable membrane disc filters under sub-heading 8421.00. Use of another person's brand name on the goods or their packing was treated as sufficient to deny small scale exemption under Notification No. 175/86, since the brand owner was not shown to have assigned the name to the assessee and the clearances were not eligible for that benefit. Non-disclosure of the brand use also justified invocation of the extended period of limitation. The duty demand was sustained, with only a limited reduction in penalty. Case-Laws Central Excise Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49817