COMMNR. OF CENTRAL EXCISE, HYDERABAD vs M/S. ALDEC CORPORATION .

The Supreme Court, while adjudicating civil appeals under Section 35L(b) of the Central Excise Act, 1944, held that the fragmented activities of M/s Aldec Corporation, M/s Vitthaleshwara Painting Industries, and M/s Srinivasa Rolling and Engineering Works collectively constituted 'manufacture' of painted aluminium slats (PAS) for venetian blinds, classifiable under chapter sub-heading 7616.90. The Court emphasized that the distinct identifiable product emerged from the joint operations of the entities involved, thereby affirming the Commissioner’s decision regarding excise duty applicability. The appeals were dismissed, upholding the findings of the lower authorities regarding the manufacturing process and duty liability.