https://www.taxtmi.com/caselaws?id=50920 Fitting sockets on duty-paid semi-finished PVC pipes, carrying out quality control tests, and affixing a trade or brand name did not amount to manufacture because the processes did not bring into existence a new product with a different name, character or function. The pipes remained pipes, the tests only showed conformity with ISI standards, and branding alone did not create a new item. On that basis, the demand and penalty could not be sustained. en-us Tue, 20 Nov 2001 00:00:00 +0530 Sat, 18 Sep 2010 13:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50920 Fitting sockets on duty-paid semi-finished PVC pipes, carrying out quality control tests, and affixing a trade or brand name did not amount to manufacture because the processes did not bring into existence a new product with a different name, character or function. The pipes remained pipes, the tests only showed conformity with ISI standards, and branding alone did not create a new item. On that basis, the demand and penalty could not be sustained. Case-Laws Central Excise Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50920