https://www.taxtmi.com/caselaws?id=81441 A processed mixture sold as milk masala was classified by its commercial identity, composition and market use rather than by the fact that nuts formed the major ingredient. Because grinding and mixing with other ingredients gave it a distinct name, character and use, it no longer retained the identity of edible nuts and could not be classified under Chapter 8. The product fell within the description of an edible preparation under Chapter 21, sub-heading 2107.91. The contention that no manufacture occurred also failed, as the process created a new commodity with a different commercial identity; the exemption claim under Notification No. 29/86-C.E. therefore did not survive. en-us Wed, 04 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81441 A processed mixture sold as milk masala was classified by its commercial identity, composition and market use rather than by the fact that nuts formed the major ingredient. Because grinding and mixing with other ingredients gave it a distinct name, character and use, it no longer retained the identity of edible nuts and could not be classified under Chapter 8. The product fell within the description of an edible preparation under Chapter 21, sub-heading 2107.91. The contention that no manufacture occurred also failed, as the process created a new commodity with a different commercial identity; the exemption claim under Notification No. 29/86-C.E. therefore did not survive. Case-Laws Central Excise Wed, 04 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81441