https://www.taxtmi.com/caselaws?id=84719 Converting enzyme blend powder into tablets and strips did not amount to manufacture because the test under Section 2(f) of the Central Excise Act, 1944 required a new and distinct product with a different name, character or commercial use. The majority found the powder was only compacted for convenience and marketability, with no addition of material and no real change in identity, so the essential character remained unchanged. A deeming note in another chapter was held not to alter that result for the chapter in question. en-us Wed, 25 Oct 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84719 Converting enzyme blend powder into tablets and strips did not amount to manufacture because the test under Section 2(f) of the Central Excise Act, 1944 required a new and distinct product with a different name, character or commercial use. The majority found the powder was only compacted for convenience and marketability, with no addition of material and no real change in identity, so the essential character remained unchanged. A deeming note in another chapter was held not to alter that result for the chapter in question. Case-Laws Central Excise Wed, 25 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84719