https://www.taxtmi.com/caselaws?id=107725 Conversion of camphor powder into camphor tablets was held not to amount to manufacture because the process only changed the physical form and convenience of use, without bringing into existence a new and distinct commodity with a different name, character or use. On that basis, no central excise duty was attracted. The extended period of limitation was also found unavailable because the record showed departmental clarification and trade notice supporting a bona fide belief, and there was no proof of conscious suppression of facts or intent to evade duty. The demand was therefore time-barred. en-us Wed, 11 Jun 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107725 Conversion of camphor powder into camphor tablets was held not to amount to manufacture because the process only changed the physical form and convenience of use, without bringing into existence a new and distinct commodity with a different name, character or use. On that basis, no central excise duty was attracted. The extended period of limitation was also found unavailable because the record showed departmental clarification and trade notice supporting a bona fide belief, and there was no proof of conscious suppression of facts or intent to evade duty. The demand was therefore time-barred. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107725