https://www.taxtmi.com/caselaws?id=107846 Crushing boulders into smaller stones was treated as manufacture for central excise purposes because the process produced a commercially distinct article known to the market as a separate commodity. On that basis, crushed stones were held classifiable under Chapter 25 and liable to excise duty. The penalty was deleted because the dispute involved interpretation of the tariff and the manufacture test, leaving the duty demand intact but granting partial relief on penalty. en-us Tue, 25 May 1999 00:00:00 +0530 Tue, 27 Mar 2012 12:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107846 Crushing boulders into smaller stones was treated as manufacture for central excise purposes because the process produced a commercially distinct article known to the market as a separate commodity. On that basis, crushed stones were held classifiable under Chapter 25 and liable to excise duty. The penalty was deleted because the dispute involved interpretation of the tariff and the manufacture test, leaving the duty demand intact but granting partial relief on penalty. Case-Laws Central Excise Tue, 25 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107846