https://www.taxtmi.com/caselaws?id=107141 Dipping plain insulation board in bituminous solution was treated as not amounting to manufacture because the Department did not prove that the dipped board was commercially different from the plain board or that its nature or use had materially changed. The text emphasises that a party asserting classification under a tariff entry must establish that claim with sufficient evidence. In the absence of adequate proof, the claimed excisability under the asserted tariff heading could not be sustained, and the issue was decided in favour of the assessee. en-us Thu, 02 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 18:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107141 Dipping plain insulation board in bituminous solution was treated as not amounting to manufacture because the Department did not prove that the dipped board was commercially different from the plain board or that its nature or use had materially changed. The text emphasises that a party asserting classification under a tariff entry must establish that claim with sufficient evidence. In the absence of adequate proof, the claimed excisability under the asserted tariff heading could not be sustained, and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 02 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107141