Dismissing the appeal of the revenue the Court held that; the assessee was a hundred per cent. export oriented undertaking which was exporting copper clad glass epoxy laminate sheets after cutting them into smaller sheets. The raw material was first sent to the shearing department. The shearing machine was set for the desired size and the laminates were cut into the specified sizes as required by the customer. The laminates were, thereafter, checked for the oxidation effect. A thorough surface clearing was done to remove the oxidation. The quality control department, thereafter, would verify the quality parameters like the thickness of the material, thickness of copper using elcometer, etc. At the end of the entire process, the final product was called copper clad glass epoxy laminate. The change or the series of changes brought about by the application of the process, the commodity in the form of copper clad glass epoxy laminates no longer be regarded as the original commodity but was, instead, recognized as a distinct and new article that emerged as a result of the process. The Tribunal was justified in allowing the deduction. (AY. 2004-05)