T.N. State Transport Corpn. Ltd. vs Collector Of C. Ex., Madurai

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming that the mixing of aluminium paste, metal lacquer, and thinner constitutes 'manufacture' under the relevant excise laws, thus attracting duty. The Court found that a distinct product, known as 'Aluminium Paint', was created and was marketable despite its short shelf life. Additionally, the invocation of the extended period of limitation was justified as the appellants failed to disclose their manufacturing activities, leading to the dismissal of the appeal.