COLLECTOR OF CENTRAL EXCISE, MADRAS. vs KUTTY FLUSH DOORS & FURNITURE CO. (P) LTD.

The Supreme Court held that under Section 35L of the Central Excises and Salt Act, 1944, excise duty is chargeable only when a new and different article emerges with a distinct name, character, and use. The Court affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's finding that sawing timber logs into sizes does not result in a new product, thus no excise duty is applicable. The judgment clarified the definition of 'manufacture' and emphasized that transformation must occur for excise duty to be levied.