https://www.taxtmi.com/caselaws?id=50517 Melting aluminium ingots into round ingots or billets for extrusion did not amount to manufacture because the process only changed the physical form of unwrought aluminium without altering its essential chemical composition or creating a new commercially distinct commodity. Ingots and billets were treated as different forms of the same unwrought aluminium, so no dutiable new product arose and no duty liability attached. en-us Wed, 25 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50517 Melting aluminium ingots into round ingots or billets for extrusion did not amount to manufacture because the process only changed the physical form of unwrought aluminium without altering its essential chemical composition or creating a new commercially distinct commodity. Ingots and billets were treated as different forms of the same unwrought aluminium, so no dutiable new product arose and no duty liability attached. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50517