https://www.taxtmi.com/caselaws?id=104959 Refining and deodorising crude pig fat was treated as prima facie capable of amounting to manufacture because the resulting product was fit for a distinct use as textile sizing material, while the crude fat itself was impure and unsuitable for that use. At the same time, the departmental classification was found prima facie incorrect because Note 1(a) to Chapter 15 excluded pig fat, and the product was considered prima facie classifiable under Heading 05.01 as an animal-origin product not elsewhere specified, carrying nil duty. Waiver of pre-deposit of duty and penalty was therefore granted, and recovery was stayed. en-us Tue, 06 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104959 Refining and deodorising crude pig fat was treated as prima facie capable of amounting to manufacture because the resulting product was fit for a distinct use as textile sizing material, while the crude fat itself was impure and unsuitable for that use. At the same time, the departmental classification was found prima facie incorrect because Note 1(a) to Chapter 15 excluded pig fat, and the product was considered prima facie classifiable under Heading 05.01 as an animal-origin product not elsewhere specified, carrying nil duty. Waiver of pre-deposit of duty and penalty was therefore granted, and recovery was stayed. Case-Laws Central Excise Tue, 06 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104959