https://www.taxtmi.com/caselaws?id=120661 Mere mixing of molten sulphur with bentonite clay and magnesium oxide did not amount to manufacture because the process did not create a new product with a distinct chemical character, identity, or market recognition. The addition of inert fillers was only to make the sulphur safer for agricultural use and did not alter its essential nature. In the absence of evidence that the mixed product had acquired a separate trade identity, the goods continued to be unrefined sulphur and were not classifiable under Chapter Heading 3824.90; the Revenue's classification was unsustainable. en-us Fri, 13 Oct 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120661 Mere mixing of molten sulphur with bentonite clay and magnesium oxide did not amount to manufacture because the process did not create a new product with a distinct chemical character, identity, or market recognition. The addition of inert fillers was only to make the sulphur safer for agricultural use and did not alter its essential nature. In the absence of evidence that the mixed product had acquired a separate trade identity, the goods continued to be unrefined sulphur and were not classifiable under Chapter Heading 3824.90; the Revenue's classification was unsustainable. Case-Laws Central Excise Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120661