Conversion of tarpaulin into `tarpaulin made-ups’ would not amount to manufacture u/s 2(f) of Central Excise Act

SUMMARY OF THE CASE LAWS The process of stitching tarpaulin sheets and making eyelets does not bring into existence a new and distinct product with total transformation in the original commodity; the original material used i.e., the tarpaulin, is still called tarpaulin made-ups even after undergoing the said process. To attract duty there should be a manufacture to result in different Goods and the Goods sought to be subject to duty should be known in the market as such. CASE LAWS DETAILS DECIDED BY: SUPREME COURT OF INDIA, IN THE CASE OF: CCE Vs. Tarpaulin International, APPEAL NO: Civil Appe...