https://www.taxtmi.com/caselaws?id=50250 Repair or reconditioning of defective colour picture tubes received under warranty did not amount to manufacture because the process did not produce a commercially new or distinct article. The tubes were inspected, minor defects were removed, major defects were rectified through salvage operations, and the same product form was returned to customers. Applying the principle approved in Sri Ram Refrigeration Industries Ltd., dismantling, replacement of unserviceable parts, and reassembly remain repair where the article is returned in repaired form. Loss of intermediate identity during processing did not alter the character of the activity. The duty demand was unsustainable, and the activity fell within Rule 57F(2). en-us Wed, 18 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50250 Repair or reconditioning of defective colour picture tubes received under warranty did not amount to manufacture because the process did not produce a commercially new or distinct article. The tubes were inspected, minor defects were removed, major defects were rectified through salvage operations, and the same product form was returned to customers. Applying the principle approved in Sri Ram Refrigeration Industries Ltd., dismantling, replacement of unserviceable parts, and reassembly remain repair where the article is returned in repaired form. Loss of intermediate identity during processing did not alter the character of the activity. The duty demand was unsustainable, and the activity fell within Rule 57F(2). Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50250