https://www.taxtmi.com/caselaws?id=84534 A process that only distils, purifies, or blends an existing solvent does not amount to manufacture where no new product with a distinct name, character, or use emerges, so exemption for chemicals or chemical formulations is unavailable. Mis-declaration that goods were for use in chemical manufacture, together with non-compliance with Chapter X conditions, supports invocation of the extended period. Where the governing excise rule so provides, duty recovery, confiscation, and forfeiture of security deposited under the bond procedure are sustainable. en-us Thu, 31 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84534 A process that only distils, purifies, or blends an existing solvent does not amount to manufacture where no new product with a distinct name, character, or use emerges, so exemption for chemicals or chemical formulations is unavailable. Mis-declaration that goods were for use in chemical manufacture, together with non-compliance with Chapter X conditions, supports invocation of the extended period. Where the governing excise rule so provides, duty recovery, confiscation, and forfeiture of security deposited under the bond procedure are sustainable. Case-Laws Central Excise Thu, 31 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84534