2005 (12) TMI 3

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.... and Ms. Bina Gupta, Advocates, for the respondent. Mohan Parasaran, Additional Solicitor-General of India (Rupesh Kumar and P. Parameswaran, Advocates, with him), for the appellant. ORDER: The present Appeal has been filed by the Commissioner of Central Excise and Customs under Section 35 (L) (b) of the Central Excise and Salt Act, 1944 (for short "The Act") against the judgment and final o....

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....s fritz of various colours as per the designs on the sur face of the glazed tiles which on being fired would melt and blend with the surface of the tiles thereby turning the glazed tiles into decorative tiles. 3. The point which fell for consideration before the Tribunal was as to whether activities elaborated above amounted to 'manufacture' of new and distinct commercially known product coming....

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....omes into exist ence or whether the identity of the original commodity ceases to exist; secondly, whether the commodity which was already in existence will serve no purpose but for the said process. In other words, whether the commodity already in existence will be of no commercial use but for the said process. In the present case, the plain bottles are themselves commercial commodities and canbe ....

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....to the market. Manufacture implies a change but every change is not a manufactute and yet every change in an article is the result of some treatthent, labour and manipulation. For manufacture something more is nec- essary. There must be transformation and a new article must result, having a distinct name, character or use. These conditions are not satisfied in the in stant case because ceramic gla....