https://www.taxtmi.com/caselaws?id=121346 Crushing Shigekai pods and rita into powder did not amount to manufacture because the process did not alter the essential character of the natural product or create a new and distinct excisable commodity. The Tribunal applied the principle that mere crushing or grinding, where the original character is preserved, is insufficient to attract excise duty. It treated the product as a vegetable product or soap nut powder and found classification under Chapter Heading 33.05.99 unsustainable, with the duty demand rejected on the substantive issue of excisability. en-us Thu, 03 May 2007 00:00:00 +0530 Wed, 06 Dec 2017 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121346 Crushing Shigekai pods and rita into powder did not amount to manufacture because the process did not alter the essential character of the natural product or create a new and distinct excisable commodity. The Tribunal applied the principle that mere crushing or grinding, where the original character is preserved, is insufficient to attract excise duty. It treated the product as a vegetable product or soap nut powder and found classification under Chapter Heading 33.05.99 unsustainable, with the duty demand rejected on the substantive issue of excisability. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121346