Hindustan Poles Corporation vs Commissioner Of Central Excise, ...

The Supreme Court examined whether the process of welding electric resistant pipes into Stepped Transmission Poles constitutes 'manufacture' under Section 2(f) of the Central Excises Act, 1944. The Court held that for an activity to be classified as manufacture, it must result in a new and distinct product, which involves transformation and a change in character or use. The Court found that the welding process did create a new product, thus making it liable for excise duty under the relevant tariff items.