https://www.taxtmi.com/caselaws?id=83004 The Tribunal held that the processes involved in preparing frozen peas and mango pulp, such as cleaning, blanching, freezing, and packing, do not amount to manufacture under Section 2(f) of the CESA, 1944. It was determined that these processes do not result in a new product with a different name, character, or use. Therefore, the frozen peas and mango pulp should not be classified under Heading 2001.10 as a manufactured product. The duty demands on frozen peas and mango pulp were set aside, and the matter of shelled corn was remanded for further consideration due to insufficient details on the processes involved. en-us Fri, 23 Jul 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83004 The Tribunal held that the processes involved in preparing frozen peas and mango pulp, such as cleaning, blanching, freezing, and packing, do not amount to manufacture under Section 2(f) of the CESA, 1944. It was determined that these processes do not result in a new product with a different name, character, or use. Therefore, the frozen peas and mango pulp should not be classified under Heading 2001.10 as a manufactured product. The duty demands on frozen peas and mango pulp were set aside, and the matter of shelled corn was remanded for further consideration due to insufficient details on the processes involved. Case-Laws Central Excise Fri, 23 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83004