https://www.taxtmi.com/caselaws?id=81061 Crushing limestone into lime fine was held not to amount to manufacture because section 2(f) requires either emergence of a new and distinct commodity or an express deeming provision in the tariff, and Chapter Note 2 of Chapter 25 contained no such deeming language. The Department also failed to show that lime fine was commercially recognised as a separate excisable product. On limitation, the extended period was unavailable because the assessee had disclosed lime fine in classification lists and the record did not establish suppression or misdeclaration. The revenue demand therefore could not be sustained. en-us Wed, 06 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 11:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81061 Crushing limestone into lime fine was held not to amount to manufacture because section 2(f) requires either emergence of a new and distinct commodity or an express deeming provision in the tariff, and Chapter Note 2 of Chapter 25 contained no such deeming language. The Department also failed to show that lime fine was commercially recognised as a separate excisable product. On limitation, the extended period was unavailable because the assessee had disclosed lime fine in classification lists and the record did not establish suppression or misdeclaration. The revenue demand therefore could not be sustained. Case-Laws Central Excise Wed, 06 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81061