https://www.taxtmi.com/caselaws?id=80428 Mere purification and mixing of duty-paid mineral oil with chemicals and earth did not amount to manufacture because excise applies only where processing produces a distinct excisable commodity; the material retained its character and was not classifiable under Tariff Item 8, so the Revenue's classification claim failed. On the appellate issue, once classification was in dispute, the Collector (Appeals) could determine the proper classification directly and was not obliged to remand the matter after rejecting Tariff Item 8, particularly where no separate remand relief was sought. The Revenue's challenge therefore failed on both grounds, leaving the assessee's relief undisturbed. en-us Wed, 31 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80428 Mere purification and mixing of duty-paid mineral oil with chemicals and earth did not amount to manufacture because excise applies only where processing produces a distinct excisable commodity; the material retained its character and was not classifiable under Tariff Item 8, so the Revenue's classification claim failed. On the appellate issue, once classification was in dispute, the Collector (Appeals) could determine the proper classification directly and was not obliged to remand the matter after rejecting Tariff Item 8, particularly where no separate remand relief was sought. The Revenue's challenge therefore failed on both grounds, leaving the assessee's relief undisturbed. Case-Laws Central Excise Wed, 31 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80428