https://www.taxtmi.com/caselaws?id=54040 Mere cutting and slitting of jumbo rolls into smaller pads did not amount to manufacture because the process did not change the product's essential character or bring into existence a new commercially distinct commodity. The goods remained the same scouring or scrub pads, with only size altered. Earlier acceptance of classification did not bar the assessee from contesting the manufacture issue again, so the challenge was maintainable. Authorities where a different commercial product emerged were distinguished. The revenue challenge therefore failed and the assessee succeeded. en-us Mon, 18 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 15:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54040 Mere cutting and slitting of jumbo rolls into smaller pads did not amount to manufacture because the process did not change the product's essential character or bring into existence a new commercially distinct commodity. The goods remained the same scouring or scrub pads, with only size altered. Earlier acceptance of classification did not bar the assessee from contesting the manufacture issue again, so the challenge was maintainable. Authorities where a different commercial product emerged were distinguished. The revenue challenge therefore failed and the assessee succeeded. Case-Laws Central Excise Mon, 18 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54040