https://www.taxtmi.com/caselaws?id=88406 The Tribunal upheld the Commissioner's decision that the re-processing of clotted coffee does not amount to a process of manufacture, as it did not result in a new product or fresh instant coffee. The Tribunal found that the re-processing activities did not attract duty liability, aligning with precedents where similar re-processing did not create new products. Therefore, the Tribunal rejected the revenue's appeal, affirming that duty imposition was not warranted for the re-processed clotted coffee. en-us Wed, 29 Apr 1998 00:00:00 +0530 Sat, 17 Sep 2011 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88406 The Tribunal upheld the Commissioner's decision that the re-processing of clotted coffee does not amount to a process of manufacture, as it did not result in a new product or fresh instant coffee. The Tribunal found that the re-processing activities did not attract duty liability, aligning with precedents where similar re-processing did not create new products. Therefore, the Tribunal rejected the revenue's appeal, affirming that duty imposition was not warranted for the re-processed clotted coffee. Case-Laws Central Excise Wed, 29 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88406