https://www.taxtmi.com/caselaws?id=82990 Blending wool tops with synthetic fibre supplied by customers was not treated as manufacture of a new excisable product because the blended tops were only an intermediate stage and required further processing before a marketable end-product, namely blended yarn, could emerge. The record did not show that the product coming out of the process was ordinarily traded or had a distinct commercial identity. In the absence of evidence that the blending produced a complete marketable commodity, excise duty was not attracted and the classification dispute did not survive. The stated principle is that an intermediate product is not dutiable unless manufacture results in a new commercially identifiable and marketable commodity. en-us Mon, 12 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82990 Blending wool tops with synthetic fibre supplied by customers was not treated as manufacture of a new excisable product because the blended tops were only an intermediate stage and required further processing before a marketable end-product, namely blended yarn, could emerge. The record did not show that the product coming out of the process was ordinarily traded or had a distinct commercial identity. In the absence of evidence that the blending produced a complete marketable commodity, excise duty was not attracted and the classification dispute did not survive. The stated principle is that an intermediate product is not dutiable unless manufacture results in a new commercially identifiable and marketable commodity. Case-Laws Central Excise Mon, 12 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82990