https://www.taxtmi.com/caselaws?id=201452 Pulverising, washing and cleaning imported brass dross/ash did not amount to manufacture because the process did not bring into existence a new, distinct, marketable commodity with a separate identity, character or use. The goods also did not fall within the tariff description of metal waste and scrap from manufacture or mechanical working of metals. The extended limitation period could not be invoked because wilful suppression or intent to evade duty was not proved, and the department was already aware of the activity. Penalties based on alleged clandestine manufacture therefore failed and were set aside. en-us Fri, 17 Nov 1995 00:00:00 +0530 Sun, 09 Jan 2011 19:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201452 Pulverising, washing and cleaning imported brass dross/ash did not amount to manufacture because the process did not bring into existence a new, distinct, marketable commodity with a separate identity, character or use. The goods also did not fall within the tariff description of metal waste and scrap from manufacture or mechanical working of metals. The extended limitation period could not be invoked because wilful suppression or intent to evade duty was not proved, and the department was already aware of the activity. Penalties based on alleged clandestine manufacture therefore failed and were set aside. Case-Laws Central Excise Fri, 17 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201452