https://www.taxtmi.com/caselaws?id=83176 Mixing acid violet dye with Ranipal and ultramarine blue, followed by heating, filtering and bottling, was held not to amount to manufacture because the process produced only a physical mixture and no new commercially distinct excisable product. On classification, the preparation was treated as an acid violet dye preparation under sub-heading 3204.29, not the residuary sub-heading 3204.90. The revised show cause notice dated 31-5-1991 was treated as a fresh notice because it changed the proposed classification, and the resulting demand was held time-barred beyond the statutory limitation period. The assessee succeeded on manufacture, classification and limitation. en-us Thu, 12 Aug 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83176 Mixing acid violet dye with Ranipal and ultramarine blue, followed by heating, filtering and bottling, was held not to amount to manufacture because the process produced only a physical mixture and no new commercially distinct excisable product. On classification, the preparation was treated as an acid violet dye preparation under sub-heading 3204.29, not the residuary sub-heading 3204.90. The revised show cause notice dated 31-5-1991 was treated as a fresh notice because it changed the proposed classification, and the resulting demand was held time-barred beyond the statutory limitation period. The assessee succeeded on manufacture, classification and limitation. Case-Laws Central Excise Thu, 12 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83176