https://www.taxtmi.com/caselaws?id=53101 Testing, purification, grading and certification of purchased helium gas cylinders were held to amount to manufacture because the process converted a generic marketable product into commercially distinct grades with different properties and market value. The activity was treated as more than mere handling or relabelling, and the contrary view of the Commissioner (Appeals) was rejected. On limitation, suppression was established because the assessee did not disclose the process or pay duty from the first clearance, so the extended period applied and the demand was not time-barred. The demand, penalty and interest were restored. en-us Tue, 31 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 09:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53101 Testing, purification, grading and certification of purchased helium gas cylinders were held to amount to manufacture because the process converted a generic marketable product into commercially distinct grades with different properties and market value. The activity was treated as more than mere handling or relabelling, and the contrary view of the Commissioner (Appeals) was rejected. On limitation, suppression was established because the assessee did not disclose the process or pay duty from the first clearance, so the extended period applied and the demand was not time-barred. The demand, penalty and interest were restored. Case-Laws Central Excise Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53101