https://www.taxtmi.com/caselaws?id=72672 Processing transformer oil base stock into transformer oil was treated as manufacture under Section 2(f) because the input required further processing and the finished product emerged with improved electric strength and distinct commercial utility. The Tribunal found that this was more than mere removal of impurities, since the process produced a commercially usable product fit for its intended function. It also noted that, for the relevant period, the tariff scheme separately classified base mineral oils and transformer oil, so the finished product fell under the applicable duty entry. The result was that the conversion process attracted excise duty and the contrary classification view did not apply. en-us Fri, 31 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72672 Processing transformer oil base stock into transformer oil was treated as manufacture under Section 2(f) because the input required further processing and the finished product emerged with improved electric strength and distinct commercial utility. The Tribunal found that this was more than mere removal of impurities, since the process produced a commercially usable product fit for its intended function. It also noted that, for the relevant period, the tariff scheme separately classified base mineral oils and transformer oil, so the finished product fell under the applicable duty entry. The result was that the conversion process attracted excise duty and the contrary classification view did not apply. Case-Laws Central Excise Fri, 31 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72672