https://www.taxtmi.com/caselaws?id=51714 The Tribunal ruled in favor of the appellant, stating that the conversion of gauzes into saturated gauzes due to continuous use did not amount to manufacture. They held that the saturated gauzes were not classifiable as scrap of precious metals under the Central Excise Tariff Act. The Tribunal emphasized the necessity for a new product with distinctive characteristics to emerge for Central Excise duty to be applicable. en-us Tue, 07 May 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51714 The Tribunal ruled in favor of the appellant, stating that the conversion of gauzes into saturated gauzes due to continuous use did not amount to manufacture. They held that the saturated gauzes were not classifiable as scrap of precious metals under the Central Excise Tariff Act. The Tribunal emphasized the necessity for a new product with distinctive characteristics to emerge for Central Excise duty to be applicable. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51714