https://www.taxtmi.com/caselaws?id=85219 The Tribunal allowed the condonation of a one-day delay in filing the appeal and proceeded to hear the case. However, the appeal was ultimately dismissed as the grinding of calcined bauxite and calcined china clay was not considered a process of manufacture under the new Tariff. The Tribunal found that the products did not acquire a distinct identity post-grinding, only undergoing a change in form for enhanced usability, which was insufficient to attract duty liability. en-us Tue, 26 Mar 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85219 The Tribunal allowed the condonation of a one-day delay in filing the appeal and proceeded to hear the case. However, the appeal was ultimately dismissed as the grinding of calcined bauxite and calcined china clay was not considered a process of manufacture under the new Tariff. The Tribunal found that the products did not acquire a distinct identity post-grinding, only undergoing a change in form for enhanced usability, which was insufficient to attract duty liability. Case-Laws Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85219