https://www.taxtmi.com/caselaws?id=122435 Conversion of LLDPE/LDPE/HDPE granules into powder was treated as manufacture under Note 6(b) to Chapter 39 because one primary form of polymer was changed into another primary form. Excise liability, however, depended on proof of marketability, and the record was found insufficient because the alleged hygroscopic nature of the powder was unsupported by particulars and reliable evidence of actual marketability was lacking. The matter was therefore remanded for fresh adjudication on evidence, with consideration of the claimed small-scale exemption and, if duty was payable, Modvat credit. en-us Tue, 22 Jan 2002 00:00:00 +0530 Mon, 13 Aug 2012 16:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122435 Conversion of LLDPE/LDPE/HDPE granules into powder was treated as manufacture under Note 6(b) to Chapter 39 because one primary form of polymer was changed into another primary form. Excise liability, however, depended on proof of marketability, and the record was found insufficient because the alleged hygroscopic nature of the powder was unsupported by particulars and reliable evidence of actual marketability was lacking. The matter was therefore remanded for fresh adjudication on evidence, with consideration of the claimed small-scale exemption and, if duty was payable, Modvat credit. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122435