https://www.taxtmi.com/caselaws?id=95618 Washing, cleaning and sieving of brass dross or scrap did not bring into existence a commercially different product with a separate identity, name, character or composition. Applying the settled manufacture test and considering Note 6A to Section XV of the Central Excise Tariff Act, 1985, the Tribunal treated the process as insufficient to create a new excisable commodity. The duty demand and penalty were therefore not sustainable. en-us Tue, 04 Apr 2000 00:00:00 +0530 Tue, 13 Dec 2011 17:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95618 Washing, cleaning and sieving of brass dross or scrap did not bring into existence a commercially different product with a separate identity, name, character or composition. Applying the settled manufacture test and considering Note 6A to Section XV of the Central Excise Tariff Act, 1985, the Tribunal treated the process as insufficient to create a new excisable commodity. The duty demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95618