20. In Brakes India Ltd. v. Superintendent of Central Excise

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…sorted out in bundles according to their size and colour were regarded as remaining the same commercial commodity, pigs bristles).” Test of no commercial user without further process 20. In Brakes India Ltd. v. Superintendent of Central Excise, (1997) 10 SCC 717, the commodity in question was brake lining blanks. It was held on facts that such blanks could 13 Page 14 JUDGMENT not be used as brake linings by themselves without the processes of drilling, trimming and chamfering. It was in this situation that the test laid down was that if by adopting a particular process a transformati…

M/S. Servo-Med Industries Pvt. Ltd vs. Commnr. of Central Excise, Mumbai

The appeal is allowed and the impugned judgment is hereby set aside

…sorted out in bundles according to their size and colour were regarded as remaining the same commercial commodity, pigs bristles).” Test of no commercial user without further process 20. In Brakes India Ltd. v. Superintendent of Central Excise, (1997) 10 SCC 717, the commodity in question was brake lining blanks. It was held on facts that such blanks could 13 Page 14 JUDGMENT not be used as brake linings by themselves without the processes of drilling, trimming and chamfering. It was in this situation that the test laid down was that if by adopting a particular process a transformati…

Commnr. of Central Excise, New Delhi vs. M/S. S.R. Tissues Pvt. Ltd

…not different from the characteristics of the tissue paper, after slitting and cutting, in the table napkins, in the toilet rolls and in the facial tissues. In the case of Brakes India Ltd. v. Supdt. of Central Excise & Others reported in (1997) 10 SCC 717, this Court has very aptly brought out the test of character or end-use by observing as follows: "If by a process, a change is effected in a product, which was not there previously, and which change facilitates the utility of the product for which it is meant, then the process is not a simple process, but a process incidental or anc…