https://www.taxtmi.com/caselaws?id=74544 Extracting sandalwood oil from sandalwood was treated as manufacture because the two products had different name, character and use, so the exemption under Notification No. 119/75 for job-work valuation was not available. On limitation, prior disclosure of the job-work arrangement, valuation basis and nature of production, together with the absence of any suppression allegation in the show-cause notices, meant the extended five-year period could not be invoked and recovery was confined to the normal six-month period. The orders below were set aside and relief followed for the assessee. en-us Mon, 29 Feb 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74544 Extracting sandalwood oil from sandalwood was treated as manufacture because the two products had different name, character and use, so the exemption under Notification No. 119/75 for job-work valuation was not available. On limitation, prior disclosure of the job-work arrangement, valuation basis and nature of production, together with the absence of any suppression allegation in the show-cause notices, meant the extended five-year period could not be invoked and recovery was confined to the normal six-month period. The orders below were set aside and relief followed for the assessee. Case-Laws Central Excise Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74544