COMMNR.OF CENT.EXCISE & CUSTOMS, GUJARAT vs M/S. PAN PIPES RESPLENDENTS LIMITED — C.A. No. 4617/2000

Summary: The Supreme Court dismissed the Commissioner of Central Excise & Customs' appeal against the Appellate Tribunal's decision. The case involved whether Pan Pipes Resplendents Limited's printing and decoration of duty-paid plain glazed ceramic tiles constituted "manufacture" under the Central Excise Act, 1944. The Court held that the decorated tiles remained glazed tiles with no distinct commercial identity and thus underwent no manufacturing process, as the product did not transform into a new, commercially recognizable commodity. The appeal was dismissed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.