https://www.taxtmi.com/caselaws?id=83366 Sieving anhydrous dextrose powder to remove moisture-induced lumps after return for re-processing under Rule 173-H did not amount to manufacture because the goods received back and the goods cleared remained the same in composition. The process did not create a new product or any article with a distinct name, character or use, so no central excise duty could be levied on the reprocessed powder. The earlier view that reprocessing without a change in essential characteristics is not manufacture was applied, and the duty demand was therefore unsustainable. en-us Wed, 06 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83366 Sieving anhydrous dextrose powder to remove moisture-induced lumps after return for re-processing under Rule 173-H did not amount to manufacture because the goods received back and the goods cleared remained the same in composition. The process did not create a new product or any article with a distinct name, character or use, so no central excise duty could be levied on the reprocessed powder. The earlier view that reprocessing without a change in essential characteristics is not manufacture was applied, and the duty demand was therefore unsustainable. Case-Laws Central Excise Wed, 06 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83366