https://www.taxtmi.com/caselaws?id=50608 Earth Pipes and Cross Arms produced by cutting, flattening and drilling duty-paid pipes or angles did not acquire a distinct name, character or use. In the absence of material displacing that factual conclusion, they were not treated as newly manufactured excisable goods and were not dutiable. The consistent treatment of Cross Arms as non-dutiable in an earlier matter supported the same result. General propositions that a fresh levy arises when a new product emerges could not alter the finding that no distinct product had come into existence; the Revenue's appeal consequently failed. en-us Tue, 26 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50608 Earth Pipes and Cross Arms produced by cutting, flattening and drilling duty-paid pipes or angles did not acquire a distinct name, character or use. In the absence of material displacing that factual conclusion, they were not treated as newly manufactured excisable goods and were not dutiable. The consistent treatment of Cross Arms as non-dutiable in an earlier matter supported the same result. General propositions that a fresh levy arises when a new product emerges could not alter the finding that no distinct product had come into existence; the Revenue's appeal consequently failed. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50608