Asper revenue ITAT has erred in law and on facts in allowing the deduction u/s.10B of the Act r.w.t. Export of Copper Cladded Glass expoxy Laminate (CCGL) even though the assessee had not carried out any manufacturing activities qua the said product ‘Manufacture' is a transformation of an article, which is commercially different from the one, which is converted. The essence of manufacture is the change of one object to another for the purpose of making it marketable. In the case on hand, the raw material is first sent to the shearing department. The shearing machine is set for the desired size and the laminates are cut into the specified sizes as required by the customer. The laminates are, thereafter, checked for the oxidation effect. A thorough surface clearing is 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 Alco Meter etc.. At the end of the entire process, the final product is called as CCGL. Having regard to the concurrent findings of fact recorded by the two revenue authorities, and also in view of the aforesaid discussion, we are of the view that no error, not to speak of any error of law, could be said to have been committed by the Appellate Tribunal in passing the impugned order. We would not like to disturb the order passed by the ITAT.