https://www.taxtmi.com/caselaws?id=76390 Crushing limestone into smaller pieces was treated as a mere size-reduction process that did not bring a new and distinct commodity into existence, so it did not amount to manufacture. Raw meal or slurry was also held outside Chapter Heading 2505 because that heading does not cover products obtained by mixing limestone, clay and similar materials, and no alternative tariff classification was proposed by the department. On that basis, the duty demands on both products were found unsustainable and were set aside, granting relief to the assessee. en-us Mon, 31 Aug 2009 00:00:00 +0530 Wed, 23 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76390 Crushing limestone into smaller pieces was treated as a mere size-reduction process that did not bring a new and distinct commodity into existence, so it did not amount to manufacture. Raw meal or slurry was also held outside Chapter Heading 2505 because that heading does not cover products obtained by mixing limestone, clay and similar materials, and no alternative tariff classification was proposed by the department. On that basis, the duty demands on both products were found unsustainable and were set aside, granting relief to the assessee. Case-Laws Central Excise Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76390