https://www.taxtmi.com/caselaws?id=114540 Crushing, pulverising, heating and chemical treatment of Fullers Earth was treated as manufacture because the process gave the material a distinct commercial identity and functional utility as Activated Bleaching Earth, classifiable under Chapter Heading 3802. Misdeclaration of the modified product as Fullers Earth justified duty demand and invocation of the extended limitation period, with penalty and interest upheld for eligible clearances. Confiscation of plant and machinery was not sustained on the facts, and the penalty on the Director was set aside. The appeals succeeded only to this limited extent, while the core finding of manufacture and duty liability remained intact. en-us Tue, 12 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 15:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114540 Crushing, pulverising, heating and chemical treatment of Fullers Earth was treated as manufacture because the process gave the material a distinct commercial identity and functional utility as Activated Bleaching Earth, classifiable under Chapter Heading 3802. Misdeclaration of the modified product as Fullers Earth justified duty demand and invocation of the extended limitation period, with penalty and interest upheld for eligible clearances. Confiscation of plant and machinery was not sustained on the facts, and the penalty on the Director was set aside. The appeals succeeded only to this limited extent, while the core finding of manufacture and duty liability remained intact. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114540