https://www.taxtmi.com/caselaws?id=151705 Roasting and grinding chicory roots with power was treated as manufacture because the process produced chicory powder, a new and commercially marketable commodity distinct from the raw root, bringing it within Tariff Item 68. Chicory powder was not accepted as a food product or food preparation for exemption purposes, since in ordinary commercial sense it is used as an additive to coffee rather than consumed as food or beverage. Recovery of duty for the period before the show cause notice was not justified where the assessee had relied on an earlier departmental communication treating the product as duty-free; duty could be demanded only prospectively from the notice date. en-us Tue, 29 Jul 1986 00:00:00 +0530 Thu, 13 Jun 2013 11:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151705 Roasting and grinding chicory roots with power was treated as manufacture because the process produced chicory powder, a new and commercially marketable commodity distinct from the raw root, bringing it within Tariff Item 68. Chicory powder was not accepted as a food product or food preparation for exemption purposes, since in ordinary commercial sense it is used as an additive to coffee rather than consumed as food or beverage. Recovery of duty for the period before the show cause notice was not justified where the assessee had relied on an earlier departmental communication treating the product as duty-free; duty could be demanded only prospectively from the notice date. Case-Laws Central Excise Tue, 29 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151705