https://www.taxtmi.com/caselaws?id=53054 Mere slitting, rolling and painting of aluminium sheets did not amount to manufacture because the process did not create a new marketable commodity with a distinct name, character or use. The sheets were only reduced in width and thickness and painted, without emergence of a commercially distinct excisable product. The proposed classification under Chapter Heading 7616.90 was unsupported on the facts, and in the absence of a new excisable commodity the duty demand had no foundation. The impugned order was set aside and the appeals were allowed. en-us Fri, 14 May 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53054 Mere slitting, rolling and painting of aluminium sheets did not amount to manufacture because the process did not create a new marketable commodity with a distinct name, character or use. The sheets were only reduced in width and thickness and painted, without emergence of a commercially distinct excisable product. The proposed classification under Chapter Heading 7616.90 was unsupported on the facts, and in the absence of a new excisable commodity the duty demand had no foundation. The impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53054