https://www.taxtmi.com/caselaws?id=112266 Processing a commodity with added salt and sugar as preservatives can amount to manufacture where it brings into existence a new, distinct and marketable product. On that reasoning, the Tribunal agreed with the appellate finding that "Borkut" was excisable goods and correctly classifiable under sub-heading 2001.10 of the Central Excise Tariff Act, 1985. The decision applies the principle that excise liability depends on whether the processed article has acquired a separate commercial identity and fits the appropriate tariff heading. en-us Tue, 03 Feb 2004 00:00:00 +0530 Fri, 27 Apr 2012 13:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112266 Processing a commodity with added salt and sugar as preservatives can amount to manufacture where it brings into existence a new, distinct and marketable product. On that reasoning, the Tribunal agreed with the appellate finding that "Borkut" was excisable goods and correctly classifiable under sub-heading 2001.10 of the Central Excise Tariff Act, 1985. The decision applies the principle that excise liability depends on whether the processed article has acquired a separate commercial identity and fits the appropriate tariff heading. Case-Laws Central Excise Tue, 03 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112266