1999 (3) TMI 190

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....Appellant. Shri V.M. Udhoji, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. -  Briefly stated the facts of the cases are as follows : - 2. The appellants herein purchased duty paid flock covered cotton fabrics from the market. They printed the said fabric and cleared the same. Contention of the appellants herein is that no new commodity has been manufactur....

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.... ECR 761. He draws attention to Paragraph 16 of the said judgment which lays down two-fold test. For appreciation of his argument we reproduce the para 16. "On an analysis of the aforesaid rulings, a two-fold test emerges for deciding whether the process is that of "manufacture". First, whether by the said process a different commercial commodity comes into existence or whether the identity of ....

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....ould be put are the same as that of printed cotton flocked fabric i.e. after printing the original duty paid fabric. No new commodity has come into existence. He, therefore, submits that the appeals be allowed after setting aside the impugned order. 6. Opposing the contention, ld. JDR Shri Udhoji reiterates the finding of the lower authority as set out earlier. He specifically draws attent....

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....been laid down by the Apex Court for determining whether by applying certain process or processes a new commodity has been brought into existence or not. The two tests are 1, whether a new commercial commodity has come into existence having different name, character or use 2, whether the commodity which was already in existence will serve no use but for the said process undertaken by the manufactu....