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 t

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