NARNE TULAMAN MANUFACTURES PVT. LTD. HYDERABAD vs COLLECTOR OF CENTRAL EXCISE, HYDERABAD

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the excise duty on weighbridges under the Central Excises and Salt Act, 1944. The Court clarified that 'manufacture' under Section 2(f) includes any process that results in a new commercial commodity, emphasizing that both parts and the complete product are separately dutiable. The Court concluded that since the appellant's activities resulted in the creation of a new product, the excise duty was applicable to the entire weighbridge.