https://www.taxtmi.com/caselaws?id=72642 Constructive res judicata did not bar reconsideration of excisability where the governing legal position had changed, and the earlier dropping of proceedings was not conclusive. Conformity of the products with Indian Standard specifications or the Drugs and Cosmetics Act did not exclude excise duty, and equitable estoppel failed absent a clear revenue representation acted upon by the assessee. Converting ash or vibuthi into tooth powder was held to be manufacture because the process created a commercially distinct product with a new name, character, and use, bringing it within the tariff entry for preparations for oral or dental hygiene. The products were therefore treated as excisable goods. en-us Wed, 25 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 18:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72642 Constructive res judicata did not bar reconsideration of excisability where the governing legal position had changed, and the earlier dropping of proceedings was not conclusive. Conformity of the products with Indian Standard specifications or the Drugs and Cosmetics Act did not exclude excise duty, and equitable estoppel failed absent a clear revenue representation acted upon by the assessee. Converting ash or vibuthi into tooth powder was held to be manufacture because the process created a commercially distinct product with a new name, character, and use, bringing it within the tariff entry for preparations for oral or dental hygiene. The products were therefore treated as excisable goods. Case-Laws Central Excise Wed, 25 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72642