https://www.taxtmi.com/caselaws?id=90158 Dilution of polyvinyl acetate emulsion with water, di butyl phthalate and formaldehyde was held to bring into existence a product with a different name, character and use. On that basis, the processing activity satisfied the test of manufacture, and the resulting product was classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff. The departmental letter relied on by the assessee was distinguished as relating to different facts. Duty was therefore sustainable and the confirming order was upheld. en-us Fri, 14 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90158 Dilution of polyvinyl acetate emulsion with water, di butyl phthalate and formaldehyde was held to bring into existence a product with a different name, character and use. On that basis, the processing activity satisfied the test of manufacture, and the resulting product was classifiable under Tariff Item 68 of the erstwhile Central Excise Tariff. The departmental letter relied on by the assessee was distinguished as relating to different facts. Duty was therefore sustainable and the confirming order was upheld. Case-Laws Central Excise Fri, 14 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90158