https://www.taxtmi.com/caselaws?id=50488 Electroplating and galvanising of wires and strips were considered as metal-deposition processes, but the controlling test remained whether the operation alters the form, structure or essential character of the commodity and produces a new and different article. The tariff heading by itself was not decisive on manufacture. Applying the principle that galvanising does not create a distinct commodity, the same reasoning was applied to electroplating, with the result that electroplating of wires and strips was held not to amount to manufacture or bring into existence a new commodity. en-us Tue, 23 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50488 Electroplating and galvanising of wires and strips were considered as metal-deposition processes, but the controlling test remained whether the operation alters the form, structure or essential character of the commodity and produces a new and different article. The tariff heading by itself was not decisive on manufacture. Applying the principle that galvanising does not create a distinct commodity, the same reasoning was applied to electroplating, with the result that electroplating of wires and strips was held not to amount to manufacture or bring into existence a new commodity. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50488