M/S.TEGA INDIA LTD. vs COMMNR.,CENT.EXCISE,CALCUTTA-II — C.A. No. 2113/1998

The Supreme Court allowed Tega India Ltd.'s appeal, holding that fixing rubber linings on customer-supplied pipes, tanks, and other articles does not constitute manufacture of dutiable goods. The Court found that since the tariff item makes no distinction between coated and uncoated pipes, and the Central Board of Excise & Customs had clarified through circulars that similar coating processes don't amount to manufacture, no new commodity with a distinctive character emerged from the appellant's work. The orders of the Collector (Appeals) and CEGAT were set aside. This case analysis is maintained by casestatus.in based on publicly available court records.