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2005 (12) TMI 3 - SC - Central ExciseWhether printing/ decorating of duty paid plain glazed ceramic tiles amounts to manufacture or not in terms of Section 2(f) of the Central Excise Act, 1944? Held that:- There must be transformation and a new article must result, having a distinct name, character or use. These conditions are not satisfied in the instant case because ceramic glazed tiles remain ceramic glazed wall tiles even after process of printing and decorating. Persons dealing in this commodity recognize the same as wall tiles before and after printing and decorating Transformation of product must be such that it becomes commercially different commodity to attract central excise duty unless a new and distinct article known commercially to the market emerges the process will not amount to manufacture. In the present case no distinct comodity comes into being as a result of process carried out by the respondent. Thus the decorated glazed ceramic wall tiles after their decoration did not change their basic character viz., glazed tiles and there fore did not undergo a process of manufacture. Against assessee.
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