https://www.taxtmi.com/caselaws?id=74921 Converting straight grade bitumen into blown bitumen amounts to manufacture because the blowing process creates a commercially and functionally distinct product with different character, use and identity. The fact that both materials may fall under the same tariff item does not prevent excise liability where a new excisable commodity emerges. On that basis, blown bitumen was held liable to central excise duty, and the exemption under Notification No. 77/83 was unavailable because the clearance threshold was exceeded. en-us Tue, 23 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74921 Converting straight grade bitumen into blown bitumen amounts to manufacture because the blowing process creates a commercially and functionally distinct product with different character, use and identity. The fact that both materials may fall under the same tariff item does not prevent excise liability where a new excisable commodity emerges. On that basis, blown bitumen was held liable to central excise duty, and the exemption under Notification No. 77/83 was unavailable because the clearance threshold was exceeded. Case-Laws Central Excise Tue, 23 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74921