https://www.taxtmi.com/caselaws?id=80970 The Tribunal upheld the classification of limestone chips and powder as a manufacturing process under the Central Excise Tariff Act. The goods were deemed eligible for exemption under Notification 23/55, with the Tribunal ruling that proof of specific end-use was not required for exemption. The process of obtaining limestone chips and powder was considered manufacturing due to the emergence of new products with distinct characteristics. The appeal was allowed, granting the appellants the exemption under Notification 23/55. en-us Fri, 21 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80970 The Tribunal upheld the classification of limestone chips and powder as a manufacturing process under the Central Excise Tariff Act. The goods were deemed eligible for exemption under Notification 23/55, with the Tribunal ruling that proof of specific end-use was not required for exemption. The process of obtaining limestone chips and powder was considered manufacturing due to the emergence of new products with distinct characteristics. The appeal was allowed, granting the appellants the exemption under Notification 23/55. Case-Laws Central Excise Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80970